SURYA TOOLING & EQUIPMENT PRIVATE LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE three appeals involve the same point for consideration as to whether the "Electronically Temperature Controlled Soldering and De -soldering Stations" is an electrical equipment operated by electronic principles or is an electrically operated equipment. As all the three appeals involve similar point, all these three appeals are taken up by a common order. Following are the facts leading to filing of these three appeals. M/s. Surya Tools & Equipment Pvt. Ltd. are manufacturers of Electronically Temperature Controlled Soldering & De -soldering stations. They are on the rolls of the Commercial Tax Officer, Jeedimetla Circle, Ranga Reddy District. For the assessment year 1993 -94, the assessing authority assessed the appellant to tax under APGST Act and arrived at the net turnover of Rs. 1,85,475/ - after giving an exemption of turnover of Rs. 53,01,131/ - and imposed tax at different rates. For the same assessment year 1993 -94 the same assessing authority assessed the appellant under CST Act arriving at a net turnover of Rs. 51,53,137/ - giving an exemption of turnover of Rs. 1,56,647/ - and imposed tax at different rates. The same assessing authority for the year 1994 -95 being assessment of the appellant company under CST Act has arrived at the net turnover of Rs. 70,47,960/ - after giving an exemption of Rs. 12,210/ - and imposed tax at different rates.

(2.) THE Deputy Commissioner(CT), Hyderabad Rural Division, Hyderabad after examining the records noticed that the assessing authority has levied a tax at lower rate of tax on the sales of Electronically Temperature Controlled soldering and De -soldering Stations and other related accessories treating them as electronically operated equipment. The Deputy Commissioner opined that the above disputed equipment manufactured with raw -materials like iron and steel, electrical goods, electronic goods did not work on the electronic principles and that there is no specific enumeration of the goods in the list communicated by the Electronic Commission of India. Accordingly, by his orders dated 14.7.1997 in R.R. No. 169/96 -97; dated 15.7.1997 in R.R. No. 170/96 -97 and dated 16.7.1997 in R.R. No. 171/96 -97 revised the three assessment orders in dispute of the assessing authority and revised the tax and imposed revised tax in sum of Rs. 22,442/ - by appeal No. 710/97 and in a sum of Rs. 6,23,530/ - covered by Appeal No. 711 and a total amount of Rs. 8,58,901/ - covered by Appeal No. 712/97.

(3.) THE Learned State Representative on the other hand contended that the disputed equipment has not been specifically shown as electronic goods in the list given by the Electronic Commission. That apart, he contended that the disputed equipment is not manufactured on Electronic Principles and is not being operated on electronic principles.