RAASI CEMENTS LIMITED Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) Both the appeals are filed by the same assessee challenging the common order dated 1.10.1994 in CCT's. Procs.No.L.V(1)370/1994 made by the Commissioner of Commercial Taxes for the assessment years 1988-89 and 1989-90, on various grounds.

(2.) As both the appeals arise out of the common order, they are disposed of by the following common order.

(3.) Appellant is the registered dealer on the rolls of the Commercial Tax Officer, Miryalaguda, Nalgonda District. Final assessment was made by the Commercial Tax Officer, Miryalaguda on a gross and net turnovers of Rs.68,14,57,810/- and Rs.43,37,60,440/- respectively for the assessment year 1988-89 and for the assessement year 1989-90 on a gross and net turnovers of Rs.96,16,86,150/- and Rs.58,50,44,875/- respectively. Aggrieved by the assessment orders, the assessee preferred an appeal before the Appellate Deputy Commissioner, Hyderabad Rural Division. The Appellate Deputy Commissioner, through his order, remanded the assessments on the disputed turnovers for both the years concerning transport charges collected and rate of sales tax on gunny/HDPE bags sold with cement. The Commissioner of Commercial Taxes, while exercising powers under Section 20(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for brevity "the Act") sought to revise the remittal order passed by the Appellate Deputy Commissioner and issued certain directions to the Commercial Tax Officer to be followed while completing the reassessment, by common order dated 1.10.1994. The Commissioner of Commercial Taxes came to the conclusion that there is no necessity to set aside the order passed by the Appellate Deputy Commissioner remanding the matter to the Commercial Tax Officer, however directed the Commercial Tax Officer to follow certain observations made by him in the interest of the revenue. It is also recorded by the Commissioner that the remittal order passed by the Appellate Deputy Commissioner is up held on two issues and allowed the Commercial Tax Officer to decide the matter in the light of the observations made by him also apart from the observations made by the Appellate Deputy Commissioner.