A S NARAYANA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) These three Tax Revision Cases and the Writ Petition are filed by the same person, who is an assessee under the Andhra Pradesh General Sales Tax Act, 1957, for short, "the State Act"

(2.) The assessee is carrying on business in machinery spares for fishing trawlers at Visakhapatnam, in the name and style of "M/s. Spares Corporation". For the assessment years 1988-89, 1989-90 and 1990-91 the assessing authority assessed the disputed transaction to tax under the State Act by the assessment order passed on March 28, 1992. The assessee filed three appeals against the said orders of assessment before the Appellate Deputy Commissioner (CT), Kakmada. The appeals were dismissed, by common order, on March 24, 1992. The assessee then carried the matter in second appeal before the Sales Tax Appellate Tribunal. By common order dated April 22, 1994 the Tribunal dismissed the appeals filed by the assessee. The said order gave nse to the above said three Tax Revision Cases.

(3.) The methodology adopted by the assessee is that it imports spares from overseas and warehouses them in "the customs licencesed bonded warehouse". Those goods are cleared by the assessee at times for sale in the local market. They are also sold by him to the owners of the fishing trawlers, which he calls as 'export sales'. The disputed turn over relates to the so called 'export sales'. In respect of the said sale he claimed exemption under Section 3 8 of the State Act on the ground that the sales have taken place in the course of export of goods out of the territory of India. The said authority rejected the claim of exemption, treated them as 'local sales' and assessed the disputed turn-over to tax. This view was confirmed by the Appellate Deputy Commissioner on appeal. On further appeal, the Tribunal agreed that the sales are not 'export sales' and confirmed the order of the Appellate Deputy Commissioner.