VENKATESWARA HATCHERIES LTD. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the orders of Revisional Orders passed by the Joint Commissioner (CT), (Legal), O/o The Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad in CCTs Ref. No. L.III(1)/1672/98, dated 18 -7 -2001. The appellant is M/s. Venkateswara Hatcheries Limited, Hyderguda, Hyderabad. They are registered dealers and assessees on the rolls of Commercial Tax Officer, Narayanguda Circle, Hyderabad. The assessee is doing business in manufacturing of poultry medicines. By order dated 29 -11 -1997, the Commercial Tax Officer passed final assessment order for the assessment year 1994 -95 under APGST Act, 1957. The assessee claimed concessional rate of tax on the sale of Vaccine by 'G' forms showing that the vaccine was supplied as raw material to the Hatcheries and that the hatcheries submitted G forms showing that they are entitled to purchase vaccine. But the Commercial Tax Officer rejected their claim stating that the hatcheries since rearing chicks cannot use vaccine as raw -material. The claim was disallowed.

(2.) THEY preferred appeal before the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. The Appellate Deputy Commissioner observed that the appellant sold poultry vaccine amounting to Rs. 26,25,074/ - to the local registered dealers against 'G' forms and relying on the judgment in between M/s. Balmer Lawrie & Company Limited, Secunderabad Vs. The State of Andhra Pradesh reported in, (1995) 21 APSTJ 61, the Appellate Authority set -aside the order passed by the Assessing Authority and allowed the appeal.

(3.) IN the appeal grounds, it has been contended in brief as follows: