DECCAN STEELS Vs. STATE OF A P

JUDGEMENT

(1.) THIS tax revision case is at the instance of the dealer. The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to "the Act" ).

(2.) DURING the assessment year 1986-87 the petitioner purchased re-rollable iron scrap worth Rs. 36,34,973 and got manufactured finished goods from out of such purchases and sold the finished products for Rs. 41,00,972. The petitioner claimed set-off of tax relatable to the purchases from the tax payable on the finished goods, in terms of G. O. Ms. No. 774, dated July 9, 1985. The assessing authority negatived the claim on the ground that the petitioner is not a reroller within the meaning of the G. O. However, on appeal, the Appellate Deputy Commissioner allowed the claim of the petitioner, observing that there is no condition in the G. O. that the dealer claiming the benefit must own a reroller. The said order of the appellate authority was revised by the Joint Commissioner (CT), relying upon certain decisions of this Court. The said order of revision was assailed before the Sales Tax Appellate Tribunal, which negatived the contentions of the petitioner-dealer and confirmed the revisional order. Hence, the present tax revision case.

(3.) THE learned counsel relied upon the following decisions in support of his contention :