NATIONAL GLASS TRADERS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) AGGRIEVED by the orders passed by the Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad in Appeal No. C/139/99 -2000, dated 18 -12 -2000, the present appeal has been preferred. The applicants are assesses on the rolls of Commercial Tax Officer, N.S. Road Circle, Hyderabad. It deals in Toughened Automobile Glasses. The assessing authority while passing the assessment order treated the toughened automobile glass as glass products and levied tax at 15% on the sales of toughened automobile glasses falling under item 18(v) of the Sixth Schedule to the APGST Act, 1957.

(2.) THE appellant contended before the Appellate Deputy Commissioner that the said turnover will not fall under Entry 18(v) of Sixth Schedule but it is accessory to automobiles and it would come under Entry -1 of the First Schedule to the APGST Act exigible to tax at the first sale and further contends that the Commercial Tax Officer wrongly revised the assessment observing that tax is leviable for subsequent sales as it will come under Entry 18 of Sixth Schedule. Also the Appellate Deputy Commissioner agreed with the revised assessment order passed by the Commercial Tax Officer observing that it would come under other glass -ware under Entry 18 of the Sixth Schedule to the APGST Act exigible to tax at 15% on the subsequent sales also. In the appeal grounds it has been contended by the appellant that the Toughened Automobile glass is an accessory to automobile rather than a glass or glass -ware. It is contended that the toughened automobile glass undergoes the manufacturing process, whereby it becomes a commodity totally different from sheet -glass.

(3.) POINT : - In the appeal grounds it has been contended that it is not ordinary glass to treat it as a glass product since it would undergo scientific change through mechanical process and it cannot be treated as any other glassware.