MANORAMA INC. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the orders of A.D.C. (CT), Punjagutta Division, Hyderabad in Appeal No. P/203/95 -96, dated 12.12.1996 whereby the appeal preferred against the order of final assessment made by the Dy. Commercial Tax Officer, Sanathnagar Circle, Hyderabad for the assessment year 1994 -95 under the APGST Act passed in GI. No. 12293/1994 -95/APGST, dated 4.12.1995 determining gross and net turnovers at Rs. 2,07,844/ - and Rs. 56,050/ - respectively subjecting the net turnover to tax at the basic rate of 7 per cent was confirmed. The appellants M/s. Manorama Inc., are dealers in Video door phone and Introcular lenses at Ameerpet. They are on the rolls of Deputy Commercial Tax Officer, Sanathnagar. They have filed monthly returns for the year 1994 -95, disclosing the following turnovers under the APGST w.e.f. 21.12.1994:

(2.) REITERATING the contentions urged before the lower authorities, it is submitted by the learned Authorised Representative that the Introcular lenses are altogether different from contact lenses and that they cannot be equated with the Introcular lenses to that of Contact Lenses and denying exemption provided vide G.O.Ms. No. 1391, dated 24.12.1985 is not justified. It is also his submission that the commodity "Opthalmic Lens" covered in G.O.Ms. No. 1391, covers all types of lenses which are used for correcting the visions of a person such as Introcular Lens but the Government has excluded only contact lenses from the exemption purview in the aforesaid G.O.

(3.) ON the other hand, the Learned Addl. State Representative has relied upon the orders passed by the lower authorities.