MARUTHI TRADING COMPANY Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed by M/s. Maruthi Trading Company, Hyderabad challenging the orders of the Deputy Commissioner (CT), Charminar Division, Hyderabad (hereinafter referred as Revisional Authority) in Progs. No. RR/80/96, dated 04.12.1999 by which the orders passed by the assessing authority in respect of the turnover of Rs. 35,24,136/ - representing sale of process oil have been revised. The main point involved in this appeal is whether process oil and lubricating oil fall under Entry 39 of the First Schedule to the APGST Act, 1957 (hereinafter referred as the Act)?

(2.) THE brief facts of the case are as follows. The appellants are the registered dealers and assesses on the rolls of Commercial Tax Officer, Maharajgunj, Hyderabad. The assessing authority finally assessed the appellant for the year 1994 -95. The assessing authority subjected the net turnover of Rs. 35,24,136/ - representing sale of process oil and SBS oil out of the purchases made from outside the State dealers to tax @ 4% and treated the same as item falling under Entry 98 of the First Schedule to the Act. The Revisional Authority holding that the appellant itself declared the commodity sold by them as lubricating oils and grease while filing A2 returns and the said commodity falls under Entry 39 of the First Schedule to the Act and is liable to be taxed at the basic rate of 10%. The Revisional Authority having received the objections from the appellant however confirmed the proposal.

(3.) THE Learned State Representative supported the impugned orders.