SIDDHARTHA ENGINEERING INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) AGGRIEVED by the order passed by the Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad, dated 24.11.2000 in Appeal No. R/281/99 -2000, the present appeal has been preferred by the appellant M/s. Siddhartha Engineering Industries, Nacharam. The Commercial Tax Officer, (OFA), Hyderabad Rural Division, Hyderabad passed final assessment order on 13.11.1998 for the assessment year 1996 -97 (APGST). The appellant deals in S.S. Channels. It is on the rolls of Commercial Tax Officer, Nacharam. Being aggrieved by the order passed by the C.T.O., an appeal has been preferred before the Appellate Deputy Commissioner challenging the levy of tax at 4% instead of 2% on aluminum Canisters covering a turnover of Rs. 43,96,128/ - from 1.8.1996 to 31.3.1997 in pursuance of the Notification XIX G.O. Ms. No. 625, dt. 1.8.1996. The appellate authority dismissed the appeal.

(2.) IN the appeal grounds, it has been contended by the appellant as follows. The appellate authority erred in not considering the contention of the appellant that the appellant is liable to pay tax at 2% on aluminium canisters covering a turnover of Rs. 46,96,128/ - as per G.O. Ms'. No. 625, dated 1.8.1996.

(3.) THE learned State Representative, on the other hand, contends that the product of the appellant is aluminium canisters but not aluminium. Hence, the benefit under the above G.O., is not applicable to the appellant.