B SEENAIAH AND CO Vs. COMMERCIAL TAX OFFICER KHAIRATABAD CIRCLE HYDERABAD

JUDGEMENT

(1.) AS common issue is involved in all these matters, they were heard and disposed of by this common judgment for the sake of convenience.

(2.) THE tax revision cases are filed for the assessment years 1989-90 to 1991-92 and the writ petitions are filed for the assessment years 1993-94 and 1994-95. In the T. R. C. s the petitioner/dealer is seeking the relief of exclusion of a part of the turnover relating to charges incurred towards the seigniorage, metal breaking, loading and unloading and transport of metal used for the laying of the road, while in the writ petitions the petitioner/dealer is seeking to quash the assessment orders in respect of the disputed turnover relating to the abovementioned items.

(3.) IN so far as the other two years are concerned, as the Tribunal has also taken a decision in respect of the same issue, straightaway writ petitions were filed praying for quashing of the assessments relating to the inclusion of the turnover relating to the above disputed items.