ELECTRO-PHOTONICS INDIA PVT LTD Vs. STATE OF A P

JUDGEMENT

(1.) IN this tax revision case filed under section 22 (1) of the Andhra Pradesh General Sales Tax Act, 1957 ("the Act", for short), it is stated that the following questions of law do arise for our decision :

(2.) THIS question arises in the following factual context : The petitioner is a registered dealer engaged in manufacture of defence instruments and optical components and for the assessment year 1982-83 it was assessed to tax on a net turnover of Rs. 3,55,741. 22. Out of the said net turnover, an amount of Rs. 2,26,723. 31 was the turnover relating to sales of overhead projectors which was subjected to tax at 4 per cent and an amount of Rs. 26,146. 45 which was turnover regarding the sales of lenses was assessed to tax at 6 per cent treating overhead projectors as unclassified goods and the lenses as falling under entry 107 of the First Schedule of the Act.

(3.) THE Tribunal on a consideration of the above grounds urged before it and also referring to the leaflet published by the petitioner-company details of which are set out in para 3 of the order came to the conclusion that the view taken by the revisional authority that the overhead and slide projectors squarely fall under entry 4 of the First Schedule. In that view of the matter, the appeal filed by the petitioner herein was dismissed.