PRAKASH ENGINEERING WORKS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE six appeals are filed against the orders of the Appellate Deputy Commissioner (CT), Vijayawada, filed against the orders of the Commercial Tax Officer, Autonagar Circle, Vijayawada. The details are as follows:

(2.) AT the time of hearing the authorised representative cited the decision of the orders of this Tribunal in Mahalaxmi Foundries Engineering, Hyderabad and Others v. State of Andhra Pradesh, (1998) 26 APSTJ 6. He also cited the decision of their Lordships of the A.P. High Court in the case of M/s. Andhra Light Castings Mechanical and Engineering Works v. State of Andhra Pradesh in T.R.C. 18/94 and Batch dated 6.9.1995, wherein their Lordships have observed as follows:

(3.) IN Bengal Iron Corporation and Another v. Commercial Tax Officer : (1993) (90 STC 47) : (16 APSTJ 266) pronounced on 23.4.1993 the Supreme Court approved Deccan Engineer's, 12 APSTJ 138 (A.P.). The Supreme Court considered G.O.Ms. No. 383, Revenue, Dated 17.4.1985 and the clarifications issued by the Government of India and held them to be not binding on assessing authorities. The products in question before them were cast iron pipes, man -hole covers, bends etc. The counsel for the appellant however did not dispute that the 'cast -iron' was different from the cast -iron pipes, manhole covers, bends etc. Dealing with the effect of G.O.Ms. No. 383 by the Government of Andhra Pradesh it approved the decision of Deccan Engineers cited supra and held: