SONA WINES Vs. THE STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) DURING the assessment year 1986 -87, the petitioner claimed exemption in respect of its turnover to the tune of Rs. 37,85,336/ - representing the amount of alleged purchases made by it from one M/s. A1 Wines. The claim was rejected by the assessing authority on the ground that M/s. A1 Wines had not paid any tax in respect of the alleged purchases made by the petitioner. Then, an appeal was preferred and the Appellate Deputy Commissioner set aside the order of the assessing authority. The Joint Commissioner (CT) (Legal), thereafter took up the matter in revision, set aside the order of the Appellate Deputy Commissioner, and restored that of the assessing authority. Being aggrieved, the petitioner filed an appeal before the Sales Tax Appellate Tribunal, Hyderabad which was dismissed by the impugned order, dated 17.1.1994 and therefore, the petitioner assessee has preferred this Revision case.

(2.) IT was mainly argued by the learned counsel for the petitioner that when the dealer was identifiable, there was no reason to disbelieve the alleged purchases made by the petitioner during the said assessment year.