Full Bench judgment upheld that groundnut oil from cake is taxed at 2%. Accordingly, Revenue's revision under APGST Act Section 22(1) was dismissed as lacking merits.
Revision dismissed. No costs.
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HONOURABLE SRI JUSTICE GODA RAGHURAM
AND
HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
T.R.C.No.90 of 1999
JUDGMENT (per Hon’ble Sri Justice Goda Raghuram):
Heard Sri P.Balaji Varma, learned Special Government
Pleader for Commercial Taxes for the Revenue and Sri S.Krishna Murthy, learned counsel for the respondent-assessee.
2. This revision under Section 22 (1) of the APGST Act
(Act) is preferred against the order of the Sales Tax Appellate Tribunal, Hyderabad, dated
01-04-1996 in T.A.No.758 of 1995, whereby the Tribunal allowed the appeal of the assesee and set aside the impugned revisional order while restoring original order of assessment on a conclusion that the commodity ‘groundnut oil’ extracted from ground nut cake is liable to
be taxed at 2% and not 6% as concluded by the revisional authority.
3. In respect of the same assessee (as respondent
herein), this Court by the judgment dated 10-06-1999 in T.R.C.No.64 of 1999, a revision arising out of the order of the Tribunal, dated 07-09-
1998 in T.A.No.72 of 1996, upheld the order of the Tribunal on the
basis of the judgment of the Full Bench of this Court in Sri Rajasree
Oils and Extractions Limited Vs. Deputy Commissioner,
Commercial Taxes, Nellore[1] . The very same issue is presented in
this revision.
4. In the circumstances, there are no merits in this
Revision preferred under Section 22 (1) of the Act, 1957 which is
accordingly dismissed. There shall however be no costs.
JUSTICE GODA RAGHURAM
__________________________________ JUSTICE M.S.RAMACHANDRA RAO
Date:01-11-2012 kvr
[1] 27 STJ 53
2 issues framed by the court
Whether the revision preferred under Section 22(1) of the APGST Act deserves to be allowed given the existing judgment on the same issue.
Whether groundnut oil extracted from groundnut cake is liable to be taxed at 2% or 6%.
Colour shows how this judgement treated each authority
Sri Rajasree Oils and Extractions Limited Vs. Deputy Commissioner, Commercial Taxes, NelloreReferred¶15
Sri Rajasree Oils and Extractions Limited Vs. Deputy Commissioner, Commercial Taxes, Nellore
1 provisions across 1 enactments
Revenue/Appellant
respondent-assessee
Goda Raghuram
M.S.Ramachandra Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
