DECCAN CEMENTS LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS appeal has been preferred against the revision order dated 15.06.1998 passed by the Deputy Commissioner (CT), Punjagutta Division revising the assessment order dated 02.09.1994 passed by the Commercial Tax Officer, Company Circle, Punjagutta Division. Basic facts relevant for adjudication connected to this appeal are set out hereunder.

(2.) THE appellant is a dealer manufacturing cement. It was finally assessed by the Commercial Tax Officer, Company Circle, Punjagutta Division for the assessment year 1993 -94 under the APGST Act, 57 on the following turnovers.

(3.) AGGRIEVED , the appellant prefers this appeal and the substance of grounds raised is as follows: