STATE OF ANDHRA PRADESH Vs. BAJAJ BRORS

JUDGEMENT

(1.) THIS tax revision case is filed by the State against the order of the Sales Tax Appellate Tribunal concerning the sales tax assessment years 1980-81 and 1981-82. We may, at the outset, point out that the State should have filed two tax revision cases for the two assessment years separately.

(2.) THE short dispute that arose for consideration before the Tribunal in this case was, whether pigment powders sold by the assessee answered the description of item 45 of the First Schedule in which case the tax leviable is at 6 per cent. If pigment powders do not fall under item 45 then there is no dispute that the goods have to be treated as unclassified and general rate of tax would be applicable. The Tribunal examined the question in all aspects and in a well - reasoned order pointed out that pigment powders sold by the assessee did not fall under item 45. Having carefully gone through the order of the Tribunal, we do not find any material to come to a contrary conclusion.