BHARAT STEEL INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The petitioner has challenged the order of the Sales Tax Appellate Tribunal, dated 4/10/1989, passed in T.A. No. 33 of 1986 by which an appeal filed by the petitioner against the order of the Deputy Commissioner (C.T.), Secunderabad, dated 29/10/1985, vide R.R. No. 12 of 1985-86, is dismissed.

(2.) We heard the learned counsel for the petitioner as well as the learned counsel for the respondent.

(3.) In order to appreciate the rival contentions we have summarily noted the facts of the case, The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1975 (hereinafter referred to as "the Act"). The petitioner is a re-roller making products out of ingots, billets etc., such finished products are rounds, angles, flats, etc. The matter relates to the assessment year 1980-81. For that year the petitioner claimed exemption on sale of its products under G.O.Ms. No. 88, dated 28/01/1977. The Commercial Tax Officer exempted such finished products from the payment of tax under the Act on the ground that the raw material purchased by the petitioner suffered already tax and accordingly the petitioner was entitled for the exemption of tax under G.O.Ms. No. 88, dated 28/01/1977, vide its proceedings dated 2/01/1982. While the things stood as that the Deputy Commissioner, Secunderabad Division by exercising powers under section 20 of the Act revised the assessment by withdrawing the exemption vide his order dated 29/10/1995 in proceedings R.R. No. 12 of 1985-86 and accordingly levied tax on Rs. 25,34,971. In an appeal preferred by the assessee before the Sales Tax Appellate Tribunal the said Tribunal also vide its judgment and order dated 4/10/1989 dismissed the appeal in T.A. No. 33 of 1986. It is in these circumstances the petitioner has approached to this Court by way of revision under section 22(1) of the Act.