STATE OF ANDHRA PRADESH Vs. LOHARU STEEL INDUSTRIES LIMITED

JUDGEMENT

(1.) These three revision petitions relate to the same assessee are for different assessment years. They arise out of a common order of the Tribunal dated 15/01/1986.

(2.) The question raised in these revisions are : (1) Whether the Tribunal is correct in holding that the benefit of G.O. Ms. No. 88, Revenue, dated 28/01/1977, is applicable to the assessee who is not a dealer of Andhra Pradesh; and (2) Whether the revisional authority could revise an order on the ground not specifically mentioned in the show cause notice ?

(3.) The learned Government Pleader contends that though G.O. Ms. No. 1373, dated 28/08/1981, which confines the benefit of G.O. Ms. No. 88, dated 28/01/1977 to the finished products of the units situated within the State of Andhra Pradesh, came into force on 28/08/1981, it is merely declaratory of the position in G.O. Ms. No. 88, dated 28/01/1977; therefore, the benefit was not available to the unit in question. We are afraid we cannot accept the contention of the learned Government Pleader. The relevant portion of G.O. Ms. No. 88, dated 28/01/1977, reads as under : "The Governor of Andhra Pradesh hereby makes an exemption with effect from 1/04/1976, the re-rolled finished products of the steel re-rollers from the tax payable under the said Act, subject to the condition that the tax has been levied under the said Act on the sale or purchase of the raw material from which such finished products were obtained."