CHOADHARY BROTHERS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) HEARD Sri M. Papa Reddy, learned counsel for the revision petitioner -assessee and Sri P. Balaji Verma, learned Special Government Pleader for Commercial Taxes for the respondent -Revenue. This revision under Section 22(1) of the APGST Act (Act) is preferred against the order dated 01 -04 -1999 of the Sales Tax Appellate Tribunal, Hyderabad in T.A. No. 10 of 1995. The Assessing Authority, the Appellate Deputy Commissioner and the Tribunal concurred to hold that the concessional rate of tax of 4% on the turnover relating to sales of auto track trailers is not applicable and the turnover is liable to levy of tax at 10%; and that provisions of G.O. Ms. No. 130 Revenue, dated 14 -02 -1989, on the basis of which the concessional rate of tax is claimed by the assessee, is inapplicable to auto track trailers.

(2.) IT requires to be noticed that the Tribunal while rejecting the appeal and confirming the order of the Primary and Appellate Authorities, held that the goods "auto track trailers" fall within the description of goods enumerated in Entry -I of the Ist Schedule to the Act and that the contention of the appellant assessee that the 'auto track trailers' do not fall under Entry -1 of the Ist Schedule to the Act has not been taken either before the Assessing Authority or before the Appellate Deputy Commissioner in the appeal or even in the grounds of appeal before the Tribunal.

(3.) ON the aforesaid analyses, we find no error of law in the interpretation of Entry 1 of the Ist Schedule to the Act by the Tribunal, warranting revisional interference. The Revision is without merits and is accordingly dismissed. No costs.