UNIVERSAL RADIATORS LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The question arising for consideration in this tax revision case relates to the amount of sales tax payable on the sales of radiators. The revision petitioner (hereinafter referred to as "the assessee") claims that sales tax is payable at only 8 per cent in view of Notification G.O.Ms. No. 807, Revenue(S), dated the 18/05/1981 read with G.O.Ms. No. 1025 dated 25/06/1981. The Revenue claims to levy tax at the rate of 12 per cent.

(2.) The assessee is a registered dealer in automobile and tractor radiators. For the assessment year 1981-82 the turnover included a sum of Rs. 9,79,749 representing the first sales of radiators. Before the assessing authority the assessee claimed that the above turnover of radiators could be taxed at 8 per cent in view of the notifications referred to above. The assessing authority accepted the contention and levied tax accordingly.

(3.) The Deputy Commissioner (Commercial Taxes), Secunderabad, the revisional authority, was of the view that the turnover in radiators should be taxed at 12 per cent under item 1 of the First Schedule. The revisional authority accordingly directed the revision of the assessment by taxing the turnover in radiators at 12 per cent.