MODI XEROX LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) ALL the above appeals relate to M/s. Modi Xerox Limited, on a common issue. The first three appeals relate to APGST Act, 1957 and the next two appeals relate to CST Act, 1956. The assessment years involved are 1995 -96, 1996 -97 & 1997 -98 under APGST Act, 1957 and 1995 -96 & 1996 -97 under CST Act, 1956. All these appeals are filed against the orders of the Additional Commissioner (CT) (Legal), Hyderabad. The revisional authority had held that Fax Machines, Electronic Photocopiers and Voltage Stabilizers are not eligible for concessional rate of sales tax as the same cannot be regarded as electronic items. The appellant's counsel has, however, refuted the arguments of the Additional Commissioner by the following submissions.

(2.) THE learned State Representative has, however, supported the orders of the revisional authority and relied on the decision of the Hon'ble A.P. High Court in Replica Agencies, Hyderabad Vs. State of Andhra Pradesh reported in : (1994) 19 APSTJ 199. According to him, the purpose for which the machines are used is important and based on the purpose for which they are used they should be classified as electronic or otherwise.