DECCAN ENGINEERS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) This revision under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957, is filed by the assessee against the judgment of the Sales Tax Appellate Tribunal dated 5/08/1988, in Tribunal Appeal No. 714 of 1987. The relevant assessment year is 1980-81 and the assessing authority, i.e., the Commercial Tax Officer, had granted exemption from State sales tax in respect of sales by the assessee of C.I. specials, bends, ties, tail pieces, manhole covers, etc. The Deputy Commissioner, however, in exercise of his powers under section 20 of the Act, after giving notice to the assessee held that the exemption granted on the turnover in respect of these items was not correct and levied tax on it. The assessee carried the matter in appeal to the Tribunal, which has dismissed this and another appeal of the same assessee for another assessment year by a common judgment. The Tribunal has relied upon its several previous decisions on this question.

(2.) The controversy is about the interpretation of the entry relating to an item of section 14 of the Central Sales Tax Act, 1956 and it is useful to extract it :

(3.) The Andhra Pradesh General Sales Tax Act provides for levy of tax on the declared goods in accordance with its section 6 read with Schedule III. Item 2(i) of Schedule III is identical to the entry in section 14 of the Central Act referred to above.