REVATHI CASTINGS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE two appeals have been filed by M/s. Revathi Castings, Nacharam, Hyderabad against the orders of the Deputy Commissioner (CT), Hyderabad (Rural) Division, Hyderabad, revising the orders of the Deputy Commercial Tax Officer, Saroornagar Circle. The details are as follows:

(2.) THE appellant has contended that the revising authority has passed the order without ascertainment of the facts and that the opinion of the revising authority that the appellant was manufacturing CI specials, bends, pipe fittings etc., were not supported by any findings from the books of account and was only a mere assumption. No evidence was produced either by the appellant or by the State Representative to find out the nature of the goods dealt -in by the appellant in the instant case. It is therefore necessary that the nature of the goods is to be ascertained before deciding whether or not the appellant was liable to tax and if so at what rate.

(3.) IT is therefore necessary in view of the judgments cited and the observations made in T.A. 341/93 and batch that in order to determine whether the products manufactured by the appellant required further machining or polishing or any other process in which case they would fall within the description of declared goods under entry 2 of the Third Schedule. If such machining, processing etc. was done by the appellant, the products would be finished products ready to be used and would fall outside the description of declared goods. This requires further examination of the books of account and other evidence.