RAVI AGENCIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) IN these two tax revision cases preferred by Messrs. Ravi Agencies, Hyderabad, the question that falls for consideration is whether plastic laminated sheets, the petitioner has been dealing in, fall within the ambit of entry 114 of the First Schedule to the ANDHRA PRADESH GENERAL SALES TAX ACT, 1957 ?

(2.) THE two cases relate to the assessment years 1979-80 and 1980-81. Entry 113 as it stood at the relevant time is as follows :

(3.) IT is also brought to our notice that plastic sheets were classified by the Central Excise Act, under tariff item No. 15-A (2) and assessed to excise duty accordingly. In fact the certificate issued by the Superintendent, Central Excise, A. R. IV Division-II, Ahmedabad, to the effect that plastic sheets manufactured by Messrs. Viral Laminates Private Limited, Ahmedabad, and supplied to the petitioner are covered under the Central Excise Tariff item No. 15-A (2) attracting Central excise duty at 30 per cent plus 5 per cent special duty on basic duty. We, therefore, see no reason why a different classification in relation to the goods purchased by the petitioner from the manufacturers, namely, Messrs. Viral Laminates Private Limited, Ahmedabad, should be made by the Revenue for the purpose of levying sales tax. We must also observe that the learned Government Pleader has not placed before us any information as to how other dealers in the same goods are being taxed. The impugned orders of the Appellate Tribunal are accordingly set aside. It is needless to observe that the disputed turnover is liable to tax only at 6 per cent. The tax revision cases are accordingly allowed. No costs. Advocate's fee Rs. 150 in each. Petitions allowed. .