MPR REFRACTORIES LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Tribunal Appeal:.

(2.) REVISION of assessment order, rendered by the assessing authority on 6.10.2007 for the period from 1.4.2005 to 31.3.2006 under sub -section (2) of Sec. 32 of the APVAT Act, 2005 (hereinafter referred to as the Act), disallowing the deferment claimed by the appellant on a turnover of Rs. 51,80,514/ -, representing the sales of mortar, without considering the fact that the appellant is benefited by deferment of tax granted to the assessee unit by the Industries Department by virtue of G.O. Ms. No. 108, as ordered by the Deputy Commissioner (CT), Nizamabad Division, is the subject matter of the Tribunal Appeal on hand preferred by the appellant contending, inter alia, that though the appellant deals with manufacture of refractory bricks and mortar, merely because the product 'bricks' alone is mentioned in the Final Eligibility Certificate, disallowance of the deferment claimed by the appellant on the sales of mortar, was improper, illegal and contrary to the decision of the High Court of Andhra Pradesh in Sri Venkateshwara Cashew Manufacturers, Vetapalem Vs. Commercial Tax Officer, Chirala [ : (2007) 44 APSTJ 56], and such an order is not sustainable and is liable to be set aside by restoring the order rendered by the assessing authority.

(3.) ASSAILING such a revised order, the appellant has preferred the Tribunal Appeal on hand with the contentions as narrated in para -1.