SYSTEMIC MINERALS (P) LTD. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) AGGRIEVED by the order passed by the Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad, dated 22.8.2002 in Appeal No. R/23/2002 -03, the appellant M/s. Systemic Minerals (p) Limited Karmanghat, preferred this appeal. The appellant is on the rolls of Commercial Tax Officer (OFA), Hyderabad Rural Division, Hyderabad. The C.T.O., for the assessment year 1999 -2000 passed final assessment order on 29.11.2001 levying tax at 8% on the first sale net turnover of poultry feed supplement from 1.1.2000 to 31.3.2000 and at 9% from 1.4.1999 to 31.12.1999.

(2.) IT is the contention of the appellant before the Appellate Deputy Commissioner that they are liable to pay tax at 4% only under Entry 80 of I Schedule to APGST Act, 1957 since the product dealt by them is poultry feed exigible to tax at 4% only under entry 80 of I Schedule but not at 8% or 9% treating it as feed supplement under Entry 80A of I Schedule to the APGST Act, 1957. The A.D.C., after hearing the appellant's Authorised Representative confirmed the order of the assessing authority and dismissed the appeal.

(3.) AT the time of hearing of the appeal, it has been contended by the appellant's counsel that the product dealt by them is only a poultry feed and hence the appellant is liable to pay tax at 4% only. In support of his contention, he relied upon the following two decisions.