JASPER INDUSTRIES (P) LTD. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is the first appeal filed against the revision orders of the Deputy Commissioner (CT), Vijayawada -11 Division (for short, 'DC') vide his Ref. No. 51/04 -05 dated 10.02.06 where by he had modified the final assessment orders of the Commercial Tax Officer, Benz Circle, Vijayawada (for short 'CTO') in his Assessment No. 2753/00 -01 dated 09 -02 -02 duly levying the APGST on additional turnover of Rs. 114,33,554 at various rates which is worked out to Rs. 10,62,946/ -.

(2.) THE appellant contended that the revisional authority had not verified any of its books of accounts and not collected any information and hence the necessary requirements specified under Section 20 are not fulfilled inasmuch as the revisional authority could not bring any fresh material on record; that the issue of shares by M/s. Nebula Motors Ltd. in favour of the appellant, which is its parent company, do not amount to 'consideration' for the purpose of section 2(n) of the APGST Act; and that the levy of tax on turnover of Rs. 1172730, Rs. 2295160 and Rs. 2385835 related to Air -conditions, Electrical goods, Non Wooden Furniture respectively is illegal inasmuch as the said commodities were not transferred as goods but as immovable property by the appellant in favour of the transferee inasmuch as they were deeply attached and inseperably embedded to the lands and buildings of passenger car division under transfer and hence they do not fall under the definition of goods under section 2(h) of the APGST Act, 57 (for short, 'Act').

(3.) THE Points for determination are as under: