STATE OF ANDHRA PRADESH Vs. KIRLOSKAR BROTHERS LIMITED

JUDGEMENT

(1.) THE substantial questions of law presented in this revision by the Revenue filed under Section 22(1) of the Andhra Pradesh General Sales Tax Act 1957 (for short 'the Act') are:

(2.) THE Deputy Commissioner exercising power under Section 20(2) of the Act revised the order of assessment, reversed the conclusion of the assessing authority and brought to tax repair charges as turnover amounting to sale and charged pump sets to tax under Entry 126 of the 1st Schedule.

(3.) SRI P. Balaji Varma, learned Special Government Pleader for Commercial Taxes has fairly stated that no revision was preferred against the order of the Tribunal in the assessee's own case in M/s. Kirloskar Brothers Limited's case (supra) and the said order has attained finality. For this reason, we are not inclined to interfere with this finding of the Tribunal as no question of law arises therefrom.