NUTRINE CONFECTIONARY CO. LTD. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) BEING aggrieved by the orders passed by the Appellate Deputy Commissioner (CT), Kurnool in Appeal No. 168/2001 -02, dated 8 -03 -2002, the present appeal has been preferred. The appellant is M/s. Nutrine Confectionery Company Limited, Chittoor. It is on the rolls of Commercial Tax Officer -II, Chittoor. It deals in boiled confectionery items. For the assessment year 1999 -00, the final assessment order was passed by the Commercial Tax Officer under the APGST Act on 27 -9 -2001. The Commercial Tax Officer levied tax under Section 6A of the APGST for the purchase of milk on a turnover of Rs. 74,44,03,122/ - from 1.4.1999 to 31 -12 -1999 and Rs. 1,67,14,939/ - for the period 1 -1 -2000 to 31.3.2000. The Commercial Tax Officer levied tax on the purchase turnovers of the above periods to the tune of Rs. 7,44,03,122/ - and Rs. 20,05,793/ - respectively. Aggrieved by the orders passed by the Commercial Tax Officer, an appeal has been preferred before the learned Appellate Deputy Commissioner (CT), Kurnool. The Appellate Authority dismissed the appeal so far as the above turnovers are concerned, amongst other disputed turnovers.

(2.) AGGRIEVED by the above order, the present appeal is preferred. In the appeal grounds, it has been contended by the appellant as follows:

(3.) AT the time of hearing, the learned counsel for the appellant contended that the appellant is not liable to pay tax under Section 6A of the APGST Act at least for the period from 1 -1 -2000 in view of G.O.Ms. No. 54, dated 31.1.2000. However, State Representative contends that as the milk purchased by the appellant had been consumed for manufacturing other goods the appellant is liable to pay tax.