A.P. PAPER MILLS LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed by M/s. A.P. Paper Mills Ltd., Rajahmundry, against the orders of the Appellate Deputy Commissioner (CT), Kakinada, dated 18.8.1993 in Appeal No. E. 74/93 -94, filed against the assessment orders of the Commercial Tax Officer, Aryapuram Circle, Rajahmundry in G.I. No. 5172/88 -89, dated 22.3.1993. The disputed turnover is Rs. 48,90,863 -00. The disputed turnover related to the following items: -

(2.) AT the time of hearing the Authorised representative has cited the decision of this Tribunal in the case of P.V. Raghavulu, and Company, Sullurupet vs. The State of Andhra Pradesh, (1994) 18 APSTJ 33 where the appellant incurred expenditure towards commission, freight, kata coolie , loading, unloading charges incidental to the purchase of groundnut. The said amounts were not included in the invoice issued by the seller. Since the charges were incurred by the appellant independently of the seller, this Tribunal has held that the same would not form part of the price paid to seller and therefore would not form part of the turnover.