STATE OF ANDHRA PRADESH Vs. RADIANT ENGINEERING CO

JUDGEMENT

(1.) In these revisions by the State, under section 22 of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"), classification of two items in the First Schedule falls for consideration. The first item is PVC granules and the second item is insulated copper wire. The assessing authority treated them as unclassified items and taxed them under section 5(1) of the Act. On revision, the Deputy Commissioner, in exercise of the revisional power under section 20(2) of the Act, set aside the order of the assessing authority and classified PVC granules under entry 88 of the First Schedule and the insulated wire under entry 38 of the First Schedule. On appeal by the assessee-respondent to the Sales Tax Appellate Tribunal, the order of the Deputy Commissioner was reversed and that of the assessing authority was confirmed treating both the items taxable under section 5(1) of the Act. The Tribunal thus allowed three appeals of the assessee for the assessment years 1974-75, 1975-76 and 1977-78 by its common order, dated 21/11/1985. The correctness of this order is assailed in these revisions. As these revisions relate to the same assessee, relating to three different assessment years, arising out of a common question of fact and raising same question of law, we have heard them together and are disposing of by this common order.

(2.) The learned Government Pleader contends that PVC granules are also included within the meaning of PVC articles; therefore, they are to be classified under entry 88.

(3.) Mr. Y.Ratnakar, learned counsel for the assessee-respondent, on the other hand, supports the order of the Tribunal and submits that when the Legislature intended the raw material also to be included within the meaning of entry 88, it specifically stated thus, but, in the instant case, raw material is not included in the entry and PVC granules being raw material cannot be brought under entry 88.