STATE OF ANDHRA PRADESH Vs. JAIRAJ ISPATH LIMITED

JUDGEMENT

(1.) All these revisions raise same questions of law and fact and therefore, they are being disposed of together by this common judgment. For facts, we are taking up the matter pertaining to T.R.C No. 10 of 2000.

(2.) The assessees are manufacturers and sellers of M.S.Ingots. They were assessed by Commercial Tax Officer for different assessment years. The assessees claimed that they were entitled to an exemption of sales tax on Ingots as the Ingots were manufactured by using iron Scrap as raw-material which had already suffered tax. This contention was not accepted by the Tribunal. In the alternative, the assessees had contended that they were entitled to set off in terms of G.O.Ms.No.1194.Revenue (S) Dept, dated 17.07.1984 and G.O.Ms. No.774, Revenue (S) Dept., dated 09.07.1985 with respect to the tax paid on scrap while purchasing it. This contention was accepted by the Tribunal and therefore, these revisions. G.O.Ms.No.1194, dated 17.07.1984 lays down "Exemption of tax on sales of scrap made to Mini-steel Plants-cum-Rerollers:

(3.) Name and address of the selling decile fron whom the Mini Steel Plant or the Mini Steel Plant-cum-Reroller purchased the scrap: