BADARINADH RICE MILL Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE five appeals are filed by two appellants against the orders of the revision passed by the Deputy Commissioner (CT), Nellore, revising the orders of the Commercial Tax Officer, Ongole. As a common issue is involved in these appeals, they are taken up together for disposal. The appeals involve dispute on turnovers as indicated below: -

(2.) THE point to be considered is whether the turnover on rice has been rightly determined by the revising authority under Section 8A(1)(a) of the C.S.T. Act?

(3.) IT is seen that the difference in interpretation by the Department and appellant is as follows: -