SRI BALAJI ENTERPRISES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) T .As. 107/95, 108/95 & 109/95 are the appeals preferred against the common orders passed by the Appellate Deputy Commissioner (CT), Kurnool filed against the reassessment orders passed by the C.T.O., Cuddapah. Since the issue involved is one and the same, for the sake of convenience they are heard together and are disposed off by this common order. The particulars of the appeals are as follows:

(2.) REITERATING the contentions urged before the first appellate authority, relating to the assessment years 1984 -85, 1985 -86 & 1986 -87 it is contended by the learned Authorised Representative for the appellants that at the time of making the original assessments, it was admitted and accepted that purchase of Rasna made from M/s. Vijaya Distributors, Secunderabad as Scheduled goods falling under Item 108 of Schedule -I to the APGST Act not liable to tax at their hands, being a second seller. In his reassessment proceedings, the C.T.O., Cuddapah decided now as general goods liable to tax at the hands of the appellants at every point of sale. It is contended by the learned Authorised Representative that the reassessment orders of the C.T.O., are without jurisdiction and the C.T.O. has no material, dehors the assessment record for making reassessment and that being so, the reassessment is unwarranted. The learned Authorised Representative has relied upon the following decisions:

(3.) THE point for consideration is whether the reassessment proceedings in T.A. Nos. 107/95, 108/95 & 109/95 are not sustainable?