RUBBER (INDIA) PRODUCTS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE appellant M/s. Rubber India Products, Panjeshah, Hyderabad filed this appeal challenging the order dated 21 -3 -2001 passed by the Deputy Commissioner (CT), Charminar Division, Hyderabad in RR No. 30/99 under Section 20(2) of the APGST Act, 1957. The facts of the case are as follows:

(2.) THE net turnover of Rs. 4,94,080/ - is accordingly assessed to tax at different rates.

(3.) IN the revision, the revisional authority did not agree with the order passed by the Assessing Authority and observed that the goods in question would fall under Item No. 12 of Sixth Schedule. {Originally entry 101 prior to 1 -4 -1995 of First Schedule). The observation made by the Revisional Authority in para 2 of its order is as follows: