TABLETS INDIA LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) This revision, under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act"), is by the dealer registered under the said Act.

(2.) The short question that arises for consideration is how should the rate of additional tax be applied for assessment of the turnover of the petitioner under section 5-A of the Act ?

(3.) The turnover of the petitioner for the said assessment year was determined at Rs. 1,18,32,990 by the assessing authority by its order dated 13/09/1991. The petitioner preferred appeal before the Appellate Deputy Commissioner, Guntur but was unsuccessful in obtaining the relief from the appellate authority. The appeal was dismissed on 16/11/1991. The petitioner then carried the matter in appeal before the Sales Tax Appellate Tribunal, Hyderabad. By its order dated 25/11/1994, the Tribunal confirmed the order of the first appellate authority. The petitioner is, therefore, before us challenging the validity of the said order of the Sales Tax Appellate Tribunal.