VENKATESWARA TRADERS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the order of Appellate Deputy Commissioner(CT), Guntur confirming the order of the Commercial Tax Officer, Nidadavole subjecting disputed turnover of Rs. 1,48,283/ - to tax in the assessment year 1990 -91 under APGST Act. The appellant approached the first appellate authority disputed taxing the turnovers relating to market cess and the transport charges and since the first appellate authority allowed to the extent of market cess, he approached this Tribunal in appeal contending that the turnover of Rs. 1,48,283/ - relating to transport charges and cooly charges in respect of paddy purchases from ryots at various places and brought by the appellants to their mill premises were post purchase expenses and did not form part of the purchase price paid to the sellers and as such the turnover was not liable to tax.

(2.) THE paddy is liable to tax at first purchase point. To the extent of the sale price paid by the appellant to the ryots, there is no dispute. The first appellate authority simply observed :

(3.) BY this order, the turnover relating to purchase of paddy gets reduced to the extent of the disputed turnover. Consequently, the benefit available under Explanation -III to Third Schedule to the APGST Act will also get reduced. The assessing authority may accordingly determine the tax on paddy that is to be reduced under the said explanation.