VIJAYA ALUMINIUM INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These two tax revision cases arise out of the common order dated 25/05/1987 of the Sales Tax Appellate Tribunal, in T.A. Nos. 33 of 1981 and 34 of 1981. The Tribunal dismissed the appeals and confirmed the orders dated 22/07/1988 of the Assistant Commissioner (C.T.), Appeals, Hyderabad II Division, Hyderabad, in Appeals Nos. 87/1980-81 and 88/1980-81, which in turn confirmed the assessments made by the Deputy Commercial Tax Officer I, Warangal, in his separate orders dated 16/04/1980. The petitioners in both the cases are two different firms, but their business were carried on in the same name. The assessments relate to the assessment year 1978-79.

(2.) In the words of Hilbery, J., in Dawson Ltd. v. Dutfield, reported in [1936] 2 All ER at page 232,

(3.) The Tribunal also held that the transactions did not amount to "barter" in strict sense. Jayarama Chettiar, In re [1948] 1 STC 168 (Mad.) and Devi Dass Gopal Krishnan v. State of Punjab [1967] 20 STC 430 (SC) were distinguished on facts, the Chairman of the Tribunal, however, rested his decision on their ratio.