(1.) Heard Sri T.C.D. Sekhar, learned Government Pleader for Commercial Tax for petitioners and Sri S. Suribabu, learned counsel, representing Sri S.R.R. Viswanath, learned counsel for the respondent.
(2.) The petitioner the State of Andhra Pradesh in all the revisions is challenging the orders dtd. 18/2/2008, passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Visakhapatnam Bench (for short "the Appellate Tribunal") of the same nature in different 4 appeals for the assessment years from 2001-2002 to 2004-2005 under A.P. General Sales Tax Act, 1957 (for short, "the APGST Act, 1957") arising out of different assessment orders with respect to the same respondent on the same subject. Facts of the Case:
(3.) The respondent Pulp-N-Pack (P) Limited, Tadimalla is a trader in Pulp Moulded Egg Trays, (the Commodity in short) manufactured by a Small Scale Industries (SSI) Units. The respondent was finally assessed by the Commercial Tax Officer (CTO) granting exemption on the sales turnover of Pulp Moulded Egg Trays from the levy of turnover tax pursuant to G.O.Ms. No. 1091 Revenue (CT-II) Department dtd. 31/10/1994, issued under Sec. 9(1) read with Sec. 5A(1)(vi) of the APGST Act. The Deputy Commissioner (CT) in suo motu revision, vide separate orders dtd. 23/5/2007 and 24/5/2007 levied the turnover tax under Sec. 5-A, @ 10% holding that the respondent was liable to the turnover tax on the second sales of Pulp Moulded Egg Trays which fell under Item 19 of the First Schedule. The Appellate Tribunal allowed the respondent's four appeals vide separate orders dtd. 18/2/2008 restoring the order of the Commercial Tax Officer, holding that the respondent was entitled for exemption.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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