KANTI BROTHERS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS appeal has been filed by M/s. Kanti Brothers, Kurnool, against the orders of the Deputy Commissioner (CT), Kurnool, dated 21.6.1996 in Spl. R. No. 50/95 -96, revising the assessment orders of the Commercial Tax Officer No. 1, Kurnool in G.I. No. 2005/91 -92, dated 16.5.1992. The disputed turnover is Rs. 36,08,080 -00. The disputed turnover related to purchase of empty tins from unregistered dealers. The assessing authority allowed exemption on the ground that the tins purchased for packing material which are used along with oil and was taxable; same rate at which oil packed was taxable, if oil was not taxable at all the packing material also was not taxable. The revising authority observed that only oil was sold and the sale bills did not show the rate of tins and oil separately and therefore tins were disposed off along with oil otherwise than by way of sale in the State.

(2.) THE authorised representative has cited the decision of this Tribunal in T.A. 944/96, dated 31.12.1997 in identical case. The case was decided as follows: - -