EVEREADY INDUSTRIES INDIA LTD. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE appellant M/s. Eveready Industries India Limited, Secunderabad, filed these two appeals against the common order of the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad, dated 13.11.2000 under APGST Act, 1957. The appellant deals in Dry Battery Cells. The disputed turnover and disputed tax for the relevant years is as follows:

(2.) THE appellant objected for the levy of tax U/s. 6A of the APGST Act, 1957 contending that the above items were never consumed in the manufacture of Dry Cells manufactured by the appellant. However, the C.T.O., by applying the enlarged meaning of use of raw material in manufacturing other goods or consumption otherwise U/s. 6A levied the tax.

(3.) IN the appeal grounds, it has been contended by the appellant as follows: