The High Court dismissed the State's revision petition challenging the Sales Tax Appellate Tribunal's order regarding the treatment of pressure pans for sales tax levy, relying on prior precedent to rule that aluminum pressure pans without lids are treated as frying pans.
The revision petition was dismissed; no costs awarded.
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THE HON'BLE SRI JUSTICE B.PRAKASH RAO
And
THE HON'BLE SRI JUSTICE R.KANTHA RAO
T.R.C.NO.182 OF 1998
ORDER: (Per the Hon’ble Sri Justice B.Prakash Rao)
Heard the learned Special Government Pleader for Taxes appearing on behalf of the petitioner. Though served, none appears on behalf of the respondent.
The petitioner-State filed this revision under Section 22 (1) of the A.P. General Sales Tax Act, 1957, read with Rule 40 of the A.P. General Sales Tax Rules, 1957, seeking to assail the correctness of the order dated 22.09.1995 passed in T.A.No.663 of 1993 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad.
Briefly stated, the facts of the case are that for the relevant assessment years 1985-86, 1986-87, 1987-88 and 1988-89, the question arises with regard to the treatment of the pressure pans for the purpose of levying the tax. Ultimately, it boiled down as to whether any distinction exists between a pressure pan with exclusively aluminum metal and with that of aluminum alloy.
During the course of the arguments, it has been pointed out that the said question is longer res integra, since the Division Bench of this Court has decided on 12.07.1996 in TRC.No.46 of 1996 reported in State of Andhra Pradesh v. T.T. Limited, Hyderabad[1] , wherein it has held that the frying pans which are known as pressure pans without lids, fall within the meaning of Entry 125 of the First Schedule
to the Andhra Pradesh General Sales Tax Act (for short ‘the Act’) or within the meaning of Entry 150 of the First Schedule to the Act and as such the said articles of aluminum are treated as frying pans in the same schedule. We do not find any reason to come to a different conclusion.
Following the same, the present revision is dismissed. No costs.
(B.PRAKASH RAO, J)
________________ (R.KANTHA RAO, J)
18th February 2010 RRB
2 issues framed by the court
Whether there is a distinction between pressure pans made of exclusively aluminum metal and those made of aluminum alloy for tax levy purposes.
Whether pressure pans without lids fall within Entry 125 or Entry 150 of the First Schedule to the A.P. General Sales Tax Act, 1957.
Colour shows how this judgement treated each authority
4 provisions across 2 enactments
State of Andhra Pradesh
Respondent
B Praakash Rao
R Kantha Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
