F.S. ENTERPRISES (P) LTD. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE two appeals have been preferred by the appellant challenging the orders dated 21 -05 -2001 passed by the Appellate Deputy Commissioner (CT), Hyderabad Rural. The particulars of connected references and factual background are as follows.

(2.) M /s. F.S. Enterprises (P) Ltd., IDA, Cherlapally (for short "the appellant") are the manufacturers of ecco proof. They are on the rolls of Commercial Tax Officer, Nacharam (for short, "the assessing authority") for the assessment year 1997 -98 both under APGST Act, '57 and CST Act, '56. They filed A2 returns under APGST Act and Form -IV returns under CST Act for the said assessment year disclosing as follows.

(3.) ACCORDINGLY pre -assessment show cause notices were issued and served on the appellant calling for objections. The appellant did not choose to file any objections whatsoever. The assessing authority finalized the assessments by orders indicated in Col. 3 of the table supra. Aggrieved by the assessment orders, the appellant preferred appeals before the Appellate Deputy Commissioner (CT)., Hyderabad Rural (for short, 'the appellate authority') who by orders indicated in the Col. 4 of the table supra upheld the assessments dismissing the appeals on the ground that the terms of the agreement obligate the appellant to pay all taxes including Central Excise Duty and Sales Tax.