KRISHNA RICE MILLS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The assessee is the petitioner in this T.R.C., filed under section 22(1) of the A.P. General Sales Tax Act, 1957 (for short "the APGST Act"). The assessee is carrying on business in paddy and rice and is registered as such on the rolls of the Commercial Tax Officer, Tadepalli-gudem. In the assessment year 1979-80 the Commercial Tax Officer exempted a net turnover of Rs. 10,52,750 and assessed to tax the turnover of Rs. 5,60,290. However, the Deputy Commissioner of Commercial Taxes, in exercise of the power under section 20(2) of the Act, proposed to revise the order of assessment, withdraw the exemption and bring to tax the exempted turnover. After issuing notice and considering the objections filed by the assessee the exempted turnover was brought to tax by order dated 24/01/1986. The petitioner-assessee carried the matter in appeal before the Sales Tax Appellate Tribunal. The Tribunal confirmed the order of the Deputy Commissioner and dismissed the appeal on 28/11/1988. From the said order of the Tribunal the present revision case arises.

(2.) Mr. Raji Reddy, the learned counsel for the petitioner, submits that the exemption was granted under section 6-A of the APGST Act by the Commercial Tax Officer and the authorities erred in examining the case under section 6(2) of the Central Sales Tax Act, for short "the CST Act".

(3.) A perusal of the order of the Deputy Commissioner, the explanation given by the petitioner and the order of the Tribunal shows that this point was never urged by the petition before the authorities. We, therefore, do not permit him to raise the said point in this revision for the first time.