A.K. DIAGNOSTICS LTD. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the Revisional orders of Deputy Commissioner (CT), Abids Division, Hyderabad in R.R./02/2001, dt. 3 -4 -2001. The appellant is M/s. A.K. Diagnostics Limited, M.J. Road, Hyderabad. It is on the rolls of Commercial Tax Officer, M.J. Market Circle, Hyderabad. For the assessment year 1997 -98 (APGST), the Commercial Tax Officer granted total exemption on the second sales of medicines of Rs. 1,17,51,321/ -

(2.) THE Deputy Commissioner (CT) Abids Division, Hyderabad by virtue of the powers conferred under Section 20(2) of the APGST Act, 1957 on scrutiny of the assessment records noticed that the appellant purchased certain medicines and surgical implements (Stents) from outside the State and charged consideration for the above items in the bills as shown below:

(3.) THEREUPON , in the first instance, the appellant filed Writ Petition vide Writ Petition No. 18973/2001 on the file of Hon'ble High Court of Andhra Pradesh. The High Court of Andhra Pradesh by its order dated 12th September, 2001 dismissed the Writ Petition reserving liberty to the Petitioner to avail the appeal remedy under the provisions of the APGST Act by granting one month time to file appeal. Accordingly, this appeal is preferred contending in the appeal grounds in brief as follows: