NARESH INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE only point that arises for adjudication in this appeal is:

(2.) M /s. Naresh Industries, Kattedan (for short, 'the appellant') manufacturers of Granite and Polished Stones were finally assessed to tax under the APGST Act, 57 (for short, 'the Act) by Commercial Tax Officer, Rajendra Nagar (for short, 'the assessing authority') on the following turnovers.

(3.) REJECTING the reply filed against the pre -assessment show cause notice filed by the appellant the assessing authority confirmed the re -assessment. Aggrieved, the appellant challenged the reassessment in appeal before the Appellate Deputy Commissioner (CT)., Hyderabad Rural Division (for short, 'the first appellate authority') who dismissed the appeal by the impugned order dated 17.08.2000. Again aggrieved, the appellant preferred the present appeal before this Tribunal.