D R SAMBIAH Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS is an appeal filed by M/s. D.R. Sambiah against the order of the Deputy Commissioner, Appellate, who disallowed his appeal. Shri K.K. Chander Sekhar, Chartered Accountant, on behalf of the appellant and Sri Ram Manohar, Sales Tax Officer, 3rd Circle, State Representative, appeared before us. Heard their arguments.

(2.) AMONG other varieties the appellant is a dealer in silk cloth. He contends before us that he being a second dealer in silk cloth in the State he can be taxed only at the general rate on his turnover of silk cloth and not at the additional rate, as held by the Sales Tax Officer and Deputy Commissioner, Appellate.

(3.) THE only point for consideration by us is whether the appellant is the first dealer in silk cloth in Hyderabad State and is therefore liable to pay the tax at the additional rate, under Rule 7 read with Sub -section (2) of Section 4 of the Hyderabad General Sales Tax Act of 1950.