STATE OF ANDHRA PRADESH Vs. MOHSIN BROTHERS

JUDGEMENT

(1.) Heard Sri S. A. V. Sai Kumar, representing the learned Government Pleader for Commercial Tax for the petitioner and Sri A. Sarveswara Rao, learned counsel for the respondent.

(2.) This Tax Revision Case under Sec. 22 (1) of Andhra Pradesh General Sales Tax Act has been filed by the State-Petitioner challenging the Order dtd. 18/6/2001, passed by the Sales Tax Appellate Tribunal (in short 'Appellate Tribunal') Andhra Pradesh, Hyderabad in T.A.No.81 of 1997.

(3.) M/s. Mohsin Brothers, Harbour Road, Visakhapatnam, the respondent, is an assessee on the rolls of the Commercial Tax Officer, Kurupam Market, Visakhapatnam and did business in hardware, electrical goods, pipes etc. The Commercial Tax Officer, Kurupam Market, Visakhapatnam finally assessed the assessee for the years 1994-95 under Andhra Pradesh General Sales Tax Act (in short 'APGST Act') in Assessment No.881/94-95. The Assessing Authority assessed the turnover relating to the sale of emery cloth as unclassified item and levied tax accordingly under Seventh Schedule to the APGST Act. It also assessed the turnover relating to the sales of tarpaulins and levied tax at the rate of 9% treating it as covered by item-174 of First Schedule to APGST Act.