A.P. CO-OPERATIVE OIL SEEDS FEDERATION LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) AGGRIEVED by the Revisional orders passed by the Additional Commissioner (CT), (Legal), Andhra Pradesh, Hyderabad, dated 1 -09 -2006, the present appeals have been preferred. The appellant in the above appeals is M/s. Andhra Pradesh Cooperative Oil Seeds Federation Limited, Hyderabad. It is on the rolls of Commercial Tax Officer, Basheerbagh Circle, Hyderabad. The appellant is doing business in oil seeds and all kinds of edible oils. The appellant filed monthly A2 returns for the years 2000 -01 & 2001 -02 (upto 7/2001). The Regional Vigilance & Enforcement Officer, Hyderabad has visited their office premises on 21 -8 -2001 and verified the books of accounts of the Federation. During the course of verification of books of accounts, the Inspecting Authorities noticed that the dealers are purchasing loose refined sunflower oil, refined groundnut oil, refined bleached deodorized Palmolive oil and groundnut oil from small pouches and containers and marketing the same with their trade mark "Vijaya". Hence, after issuing notice and after hearing the assessee, tax was levied under Section 5AA of the APGST Act on the sale of edible oils treating them as first sellers of edible oil under the brand name "Vijaya". Aggrieved by the above provisional assessment orders appeals were preferred before the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad disputing their tax liability, which is as follows:

(2.) THE Appellate Deputy Commissioner allowed the appeals.

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