HINDUSTHAN ZINC LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the orders of Deputy Commissioner (CT), Visakhapatnam in Rc. No. 1137/98/A8, dated 28 -11 -1998 revising the final assessment order passed by Commercial Tax Officer, Gajuwaka, Visakhapatnam. The appellant M/s. Hindustan Zinc Limited, Visakhapatnam was finally assessed by the Commercial Tax Officer, Gajuwaka for the assessment year 1993 -94. The assessing authority while finalizing the assessment accepted the turnover and levied tax @ 4%, treating the commodities as Zinc & Lead falling under Items 172 of the First Schedule to the APGST Act.

(2.) THE Deputy Commissioner (CT), Visakhapatnam revised the assessment order. It is observed by him that on verification of the annual reports relating to the assessee that the assessee sold Zinc Ingots and Lead Ingots which are not listed in any of the schedules of APGST Act. Hence, treating them as unclassified goods i.e., general goods, he issued pre -revision show cause notice proposing to levy tax at 6% under Section 5 of the Act. Reply was submitted by the assessee stating that the primary form of Zinc and Lead would in Ingots only and the percentage of Zinc & Lead in both the elements is more than 99.9%. It is stated in the objections that the Zinc Ingots & Lead Ingots would come under Entry 172 only. After hearing, the Deputy Commissioner opined that the Zinc Ingots and Lead Ingots are the alloys and consequently treated them as unclassified goods and confirmed the revision proposed in the pre -revision show cause notice. Accordingly, he passed the orders. Aggrieved by the above order, the present appeal has been preferred before this Tribunal. In the grounds of appeal, it has been contended by the appellant as follows:

(3.) AT the time of hearing of the appeal the counsel for the appellant submitted that the Zinc Ingots & Lead Ingots sold by the appellant are nothing but Zinc and lead in the primary form and the percentage of the Zinc Ingots & Lead Ingots is more than 99.95% in both these metals. He also brought to our notice the Order passed by this Tribunal in TA No. 785/99, dated 9 -4 -2008, wherein this Tribunal already came to the conclusion that Zinc Ingots is nothing but Zinc and Lead Ingots is nothing but Lead and they would come under entry 172 of the First Schedule to the Act.