MADHAVA HI-TECH COLD STORAGE (P) LIMITED, Vs. ASSISTANT COMMERCIAL TAX OFFICER (REGISTRATIONS) BENZ CIRCLE, VIJAYAWADA, & TWO OTHERS

JUDGEMENT

(1.) The present writ petition came to be filed, seeking issuance of Writ of Certiorari declaring the proceedings of the Assistant Commercial Tax Officer, dtd. 16/6/2002, in G.I.No.7206/2000-01 and in Rc.No.JA4/741/2000-01 imposing penalty under Sec. 10-A of the Central Sales Tax Act, 1956 [for short, "the CST Act"] in respect of machinery brought for installation of Cold Storage from other States by furnishing Declarations in form 'C' which were incorporated in the Certificate of Registration under the CST Act, dtd. 8/11/2000 as illegal, improper and incorrect.

(2.) The facts, in issue, are as under:-

(3.) A counter came to be filed by the first respondent, denying the allegations made in the affidavit filed in support of the writ petition. It is stated that against the penalty order, an appeal would lie under Sec. 19 of the A.P.G.S.T. Act to the Appellate Deputy Commissioner, Vijayawada. But, the petitioner without availing the statutory remedy filed the present writ petition. Further, the objections raised by the petitioner are devoid of any merit, for the reason that no processing would be involved in the Cold Storage plant and the goods preserved in the Cold Storage plant will not undergo any physical change when stored and sold at a subsequent date, after taking them out from storage plant. It is further stated that the processing envisaged under Sec. 8(3)(b) of CST Act is totally different from the so called processing that is alleged to be undertaken by the petitioner. Further, Cold Storage unit cannot be regarded as manufacturing unit to be eligible for purchase of goods from dealers outside the state against 'C' form. It is stated that the petitioner has taken this recourse or plea only to approach the Court without exhausting statutory remedy.