VARALAKSHMI JAGGERY MERCHANTS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE three appeals have been filed against the orders of the Deputy Commissioner (CT), Guntur -II Division, revising the assessment orders of the Commercial Tax Officer, Narasaraopet. Though the appellants are different, the issue involved is common. Hence for the sake of convenience, all these appeals are heard together and are disposed off by this common order. The details of the appeals are as follows:

(2.) THE appellants are dealers in jaggery. They purchased jaggery both within the State and outside the State. They purchased jaggery in lumps, baskets and bags. Assessments were made on the basis of turnovers recorded in the books of account of the respective appellants. The revising authority observed in respect of some jaggery purchased from outside the State that the sale value recorded was less than the purchase value. He therefore added profit to the purchase value, arrived at the sale value and revised the assessment of each appellant by bringing such sale value to tax. Hence this appeal.

(3.) THE above observations squarely apply to the impugned orders in these appeals, as the facts being similar and identical. Therefore, we hold in these appeals also that the revisional orders of the Dy. Commissioner (CT), Guntur -II Division, Guntur cannot be sustained. In the result, all the three appeals are allowed and the revisional orders are set -aside and the orders of the assessing authority are restored.