M.B. SMELTERS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE three appeals are filed by the same appellant M/s. M.B. Smelters Private Limited, aggrieved by the orders of the Appellate Deputy Commissioner (CT), Kurnool (FAC), dismissing the appeals filed by the appellant against the reassessment orders passed by the Commercial Tax Officer, Hindupur, in respect of the assessment years 1991 -92, 1992 -93 & 1993 -94. As the issue involved in all these 3 appeals is common, they are heard together and disposed of by common order. The particulars of the appeals are given below.

(2.) AGGRIEVED by the re -assessment orders passed by the assessing authority the appellant preferred appeal before the Appellate Deputy Commissioner. The same plea was raised by the appellant before the A.D.C., also. But, the A.D.C., also dismissed the appeals confirming the order of assessing authority relying on the judgment of Hon'ble A.P. High Court in : (1988) 7 APSTJ 129 observing that reading of this judgment makes it clear that 'Ferro Silicon' falls under Item 1 of IInd Schedule and therefore it is liable to tax at the point of last purchase i.e., at the hands of the appellants.

(3.) AT the time of hearing, the learned Authorised Representative filed petition to receive additional evidence and filed Test Certificates of the Ferro Silicon as additional evidence. We have allowed this petition and received the Test Certificates as additional evidence in this Tribunal.