ANDHRA REFRIGERATION CO Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) ALL the four T. R. Cs. are disposed of by a common order. The assessment years are 1988-89, 1989-90, 1990-91 and 1991-92. The assessee is a dealer in refrigeration, air-conditioning, electrical goods, copper and brass fittings, hardware, E. P. thermocole, etc. The assessing officer taxed copper fitting, brass fittings, E. P. thermocole items. at 6 per cent under entries 150 and 140 of the First Schedule respectively. The Deputy Commissioner revised the said assessment on the ground that these items, namely, copper fittings, brass fittings, E. P. thermocole will fall under entry 2 of the First Schedule. Aggrieved by the order of the Deputy Commissioner, the assessee filed an appeal before the Tribunal. The Tribunal confirmed the order of the Deputy Commissioner. Hence, the present T. R. Cs.

(2.) THE Tribunal in its order observed "the contentions of the appellant cannot be countenanced in view of the fact that these items though were put to use by the customers purchasing the same from the appellant for different purposes, but they were designed and sold as an accessory to refrigeration falling under entry 2 of the First Schedule and not under entry 150 of the First Schedule as was rightly opined by the learned Deputy Commissioner, Visakhapatnam". The Tribunal in support of its case relied on (1993) 16 APSTJ 71 (Andhra Refrigeration Company v. State of Andhra Pradesh ).

(3.) ON a perusal of the order of the Tribunal, we find that the Tribunal observed that these items referred to in the earlier paragraphs are used for all purposes. It also says that they are designed and sold as accessories to refrigerators which is inconsistent with the earlier observation. Further there is no evidence that these goods are designed as accessories to refrigerators. In the absence of evidence that they are tailor-made for a particular purpose, the general entry is applicable for the purpose of taxation and not specific entry.