NETU METAL INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS appeal is filed by the assessee aggrieved by the orders of the Appellate Dy. Commissioner (CT), Punjagutta Division, Hyderabad dated 11.4.97 dismissing the appeal filed by the assessee and upholding the assessment made by the Commercial Tax Officer for the year 1994 -95 under APGST Act subjecting a turnover of Rs. 5,71,600/ - to tax at 4% which represents sale of Tin scrap, treating the same as falling under Item 2(xvi) of IIIrd Schedule to the APGST Act. The Commercial Tax Officer, Mehdipatnam Circle, Hyderabad levied this tax which has been confirmed by the impugned order under appeal. This appeal is filed by the assessee M/s. Netu Metal Industries, Hyderabad contending that the goods in question namely Tinplate Scrap fall under Entry 2(A) of IIIrd Schedule and not under entry 2(xvi) of the IIIrd Schedule and therefore the purchasers of the assessee paid tax on these goods and the assessee obtained the declaration about the payment of tax by the purchasers, but the Appellate Deputy Commissioner erred in holding that these goods fall under Entry 2(xvi) and not 2(A) of the IIIrd Schedule and further holding that no evidence is produced by the assessee to show the collection of tax from the purchasers and he failed to call for the assessment file to peruse the evidence filed before the Commercial Tax Officer.

(2.) Heard arguments of both sides.

(3.) THE point for consideration is: