HINDUSTAN WOOD WORKS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the orders of Deputy Commissioner (CT), Nizamabad in R.R. No. Ka2/1/95 -96, Dt. 14.2.1996 revising the assessment orders of the C.T.O., Sangareddy in GI No. 12267/89 -90 dated 30.9.1994. The appellant M/s. Hindustan Wood Works, Patancheru disputed the rate of tax on a turnover of Rs. 21,43,904/ -. The facts that gave rise to the filing of the present appeal before us in short are that the appellant was originally assessed by the C.T.O., Sangareddy in the order dated 13.7.1992. The appellant filed an appeal against the assessment contending that the turnover of Rs. 54,63,265/ - related to sales effected to M/s. Hyderabad Allwyn Limited which was a Government unit and no additional tax and surcharge should be levied under Section 5B of the A.P. General Sales Tax Act since the appellant produced 'G' forms. The appellant also contended that the turnover of Rs. 30,823/ - related to table tops and particle boards which were liable to tax not as parts and accessories of refrigerators but under other entries or as general goods. The appeal was remanded. Thereupon, the assessing authority made an order on 30.9.1994 giving effect to the appellate orders. The assessment order was revised by the Deputy Commissioner (CT), Nizamabad bringing the turnover to tax as follows: - -

(2.) AS against this order, the present appeal has been filed contending that the Dy. Commissioner (CT), Nizamabad should not have revised the order of the assessing authority giving effect to the appellate orders.

(3.) IN the appeal against the original assessment order dated 13.7.1992, the appellate authority remanded the matter to the assessing authority to grant relief to the extent eligible for concessional rate of tax on the strength of 'G' forms that could be filed before the assessing authority. In respect of the turnover relating to table tops and rejects of particle boards, there was a specific observation that the table tops were unclassified items and rejects of particle boards would fall under Entry 114 of the First Schedule to the Act. The order was given effect to by the assessing authority. The revising authority sought to revise the assessment on the ground that the sales made to M/s. Hyderabad Allwyn Limited, were taxed at the concessional rate of 4 per cent under G.O. 172, Revenue dated 13.2.1986 as sales made to State Government Company and the High Court of Andhra Pradesh in the case of Blue Star Limited v. State of Andhra Pradesh has struck down the said G.O. w.e.f. 23.11.1989. When the proposed revision was objected to by the appellant on the ground that the issues were already decided by the appellate authority the revising authority has stated in his order that the subject matter discussed and pronounced by the appellate authority was absolutely different one and the revision was proposed in connection with the judgment delivered by the Hon'ble High Court of Andhra Pradesh striking down the G.O. 172, Revenue dated 13.2.1986 in the case of M/s. Blue Star limited v. State of Andhra Pradesh from 23.11.89 and therefore there was no relevance between subject dealt by the appellate authority and the revision taken up.