STATE OF ANDHRA PRADESH Vs. T RADHAIAH

JUDGEMENT

(1.) Against the order of the Sales Tax Appellate Tribunal in T.A. No. 120 of 1982 dated 11/04/1986, the State is in revision before us. The case relates to the assessment year 1978-79. During that period, the respondents took on lease forest coupes, which were in the possession of Indian Space Research Organisation (for short "the SHAR"), Nellore district. The value of the firewood which was taken by the respondent, was quantified at Rs. 1,69,999.99. The said amount was treated as turnover for imposing tax under section 6-A(2)(c) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act"). Dissatisfied by the order of the Commercial Tax Officer, the respondent went in appeal before the Deputy Commissioner (Appeals), who by order dated 25/11/1981 dismissed the appeal. That order was assailed by the respondent before the Sales Tax Appellate Tribunal in the aforementioned T.A. which was allowed on 11/04/1986.

(2.) The learned Special Government Pleader contends that there is no basis for the Tribunal to hold that section 6-A of the Act was not attracted. The learned counsel Mr. Srinivasa Reddy, appearing for the respondent-assessee, submits that as the assessing authority did not determine the basic facts to justify the levy of tax under section 6-A, the Tribunal was right in coming to the conclusion that section 6-A was not attracted.

(3.) On the submissions of the learned counsel, the short question that arises for consideration is whether section 6-A of the Act is attracted to the facts of this case. Section 6-A of the Act reads as follows :