SAI ORCHARDS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE two appeals have been preferred by M/s. Sai Orchards, Mahabubnagar and M/s. Mathra Bagh, Gollur questioning the orders of the Appellate Deputy Commissioner (CT)., Hyderabad Rural Division, Hyderabad whereby the appeals were dismissed. The particulars of the appeals are as follows.

(2.) THE appellants vide letters dated 22 -09 -1995 to the Inspecting Authority contended that their turnover relating to Kish -Mish does not fall under the definition of 'turnover' as per proviso to Section 2(s) of the APGST Act, nor do they fall under the definition of "dealer" and hence seizure of Kish -Mish under Section 28(6) is illegal and without jurisdiction. In the circumstances, requested to release the goods (Kish -Mish) seized on 14 -09 -1995.

(3.) AGGRIEVED by the said orders of the Appellate Deputy Commissioner, the appellant filed the present appeals before this Tribunal. It is urged that the Appellate Deputy Commissioner failed to see that the impugned proceedings are illegal and the collection of tax in advance by the Inspecting Authority without passing confiscation order is bad in law. It is further stated that collection of tax without taxable event is bad in law and the Appellate Deputy Commissioner had erred in holding the goods to be dry fruit without any basis. It is also submitted that the turnover relating to their agricultural produce is excludable from the turnover under proviso to Section 2(s) of the APGST Act'57. In the circumstances urged that the appeals be allowed.