KANAKA DURGA WINES Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) This Special Appeal filed under Section 23(1) of the A.P.G.S.T. Act, 1957 (hereinafter referred to as 'Act', for brevity), is directed against the order of the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad dated 4-8-1998. The background facts leading to the filing of this Special Appeal be noted briefly as under: The appellant, M/s. Kanaka Durga Wines, Guntur was assessed by the Commercial Tax Officer, Brodipet, Guntur for the assessment year 1992-93 under the Act on the following turnovers:

(2.) Aggrieved by the above assessment order, the appellant-Dealer preferred an appeal before the Appellate Deputy Commissioner, Commercial Taxes, Guntur, disputing the levy of tax of Rs.2,11,723.00 on a turnover of Rs.10,04,240.00 relating to the value of bottles amounting to Rs.8,37,280.00 and cartons amounting Rs.1,66,960.00. The Appellate Deputy Commissioner, Commercial Taxes, Guntur, allowed the appeal purported to be relying on the decision of the Supreme Court in M/s. Raj Shed's case (74 STC 379 (SC)) opining that in view of the law laid down by the Supreme Court in the above case, the disputed sale value of bottles and cartons of Rs.8,37,780/- and Rs. 1,66,960.00 respectively are to be assessed at the rates of 8.25% and 7.15% but not at 29.15%. The said order of the Appellate Deputy Commissioner, Commercial Taxes, Guntur was revised by the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad under Section 20 of the Act. The Commissioner of Commercial Taxes has opined that the order of the Appellate Deputy Commissioner, Commercial Taxes, Guntur is found to be incorrect for the dealers have sold liquor along with the bottles and cartons simultaneously and they have to be assessed at the rate of 25% during the period from 16-12-1992 to 31-3-1993. In view of the said order of the Commissioner, the order passed by the Appellate Deputy Commissioner, Commercial Taxes, Guntur, was set aside and the assessment made by the Commercial Tax Officer, Brodipet, Guntur was restored, by exercising revisional powers under Section 20 of the Act. Hence this Special Appeal under Section 23(1) of the Act.

(3.) We have heard the learned Counsel for the appellant and the learned Special G.P. for Taxes.