LAKSHMI TRADERS VIJAYAWADA Vs. STATE OF A P

JUDGEMENT

(1.) T.R.C. Nos.132 of 2001 and 287 of 2001 arise out of the common order, dated 10.3.2000 made by the Sales Tax Appellate Tribunal, Hyderabad in T.A.Nos.219 and 220 of 1997.

(2.) The controversy in these two T.R.Cs. is with regard to the exemption to be granted under the A.P. General Sales Tax Act to the three items being sold by the petitioners i.e., Kraft Box Waste, Sweeping Kraft and Duplex in terms of G.O. Ms. No.130, dated 14.2.1989. The petitioner- M/s. Lakshmi Traders, Vijayawada, is a dealer engaged in the business of sale of wastepaper, which claimed exemption from payment of sales tax under the A.P.G.S.T. Act on the total turnover in terms of G.O. Ms. No.130, dated 14.2.1989. The Assessing Authority refused to grant exemption to the category of goods involved. The matter was then carried to the Appellate Deputy Commissioner, who also confirmed the order made by the Assessing Authority. Again the matter was carried before the Sales Tax Tribunal, which also dismissed the appeals affirming the view taken by the Assessing Authority as affirmed by the Appellate Deputy Commissioner.

(3.) Aggrieved by the same, the petitioner 1ms chosen to challenge the order made by the Sales Tax Appellate Tribunal before this Court in these two T.R.Cs. primarily raising the following question of law for adjudication by this Court. Question of Law: "Whether the expression of 'wastepaper' as found in G.O. Ms. No.130, dated 14.2.1989 includes and covers 'wastepapers of all kinds"?