TURBOMACHINERY WORKS PRIVATE LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE two appeals are filed by the same appellant M/s. Turbomachinery Works Private Limited, Ramachandrapuram, against the revision orders of the Deputy Commissioner (CT), Nizamabad for the assessment year 1996 -97. T.A. No. 760/2000 relates to CST Assessment and T.A. No. 818/2000 relates to APGST Assessment. Since the issue involved in both the appeals is common, they are being heard together and disposed of by this common order. The appellant has appealed against the revisional orders of the Deputy Commissioner, who held that turbine blades sold by the appellant fall under Entry 6 of VI Schedule to APGST Act, 1957. According to the appellant, turbines and their parts fall under Entry 83 of the I Schedule of the APGST Act, 1957. The appellant has relied on the order passed by the A.P. Sales Tax Appellate Tribunal in the matter of M/s. Bharat Heavy Electrical Limited Vs. State of Andhra Pradesh reported in : (2003) 37 APSTJ 137. This order was passed by this Tribunal in T.A. No. 617/98, dated 13.08.2003. The appellant has stated that their case is squarely covered by the previous order of the Sales Tax Appellate Tribunal referred above.

(2.) THE learned State Representative has, on the other hand, supported the orders of the Deputy Commissioner.

(3.) WE hereby take a look at the two rival entries. Entry 83 of the I Schedule to the APGST Act, 1957 reads as under: