SHANMUGA INDUSTRIES Vs. THE STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS appeal is filed against the order d/27 -12 -88 passed by the Appellate Dy. Commissioner (CT) Kurnool Ain appeal No. 97/88 -89 confirming the levy of tax on a disputed turnover of Rs. 3,60,240/ -. The disputed turnover of Rs. 3,60,240/ - consists of two items.

(2.) IN this case the assessing authority at the time of check of accounts of the appellant had noticed a turnover of Rs. 1,19,090/ - representing purchases of maize and proposed to assess the said turnover to tax u/s. 6 -A of APGST Act treating it as purchases of maize from unregistered dealers within the State. The appellant on the other hand explained to the assessing authority that he had actually purchased the maize at Bangalore and therefore the purchases made outside the State are not liable to tax within the State of Andhra Pradesh. Overlooking the explanation given by the appellant the assessing authority confirmed the proposed levy of tax on a purchase turnover of maize of Rs. 1,19,090/ - treating it as purchases made within the State.

(3.) AGGRIEVED by the orders of the assessing authority, the appellant preferred appeal before the first appellate authority. He also produced the required evidence such as purchase bills and way bills in support of his contention that he had purchased maize only at Bangalore and not within the State of Andhra Pradesh. Though the first appellate authority has mentioned the filing of the above material before him in his orders, he has not given any finding on the said material filed before him.