SRI VENKATESWARA TILES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE petitioner is a unit named Sri Venkateswara Tiles Factory established on 2.6.1984. They were claiming exemption for sales tax by taking the advantage of G.O.Ms. No. 201, Social Welfare Department dt. 17.12.1976 and G.O.Ms. No. 224 Industries and Commerce Department, dt. 9.3.1976. Their claim was rejected by the Deputy Commissioner of Commercial Taxes, Warangal and therefore they had filed tax appeal before the Sales Tax Appellate Tribunal, Hyderabad in T.A. No. 698 of 1986. Their claim was rejected by the Tribunal. Aggrieved by the said order, the present revision is filed. Mr. P. Sreenivas Reddy, learned counsel appearing on behalf of the assessee submitted at the bar that the Deputy Commissioner of Commercial Taxes as well as the Sales Tax Appellate Tribunal erred in not giving the benefit of the two Government Orders referred to above. It was contended by the learned counsel that by issuing the above mentioned Government Orders, the benefit was extended to the small units which are established under certain areas as specified in G.O.Ms. No. 224 and therefore it was contended by the learned counsel that tax benefit ought to have been given to the petitioner's unit.

(2.) THE facts on record show that the petitioner's unit was established on 2.6.1984 as a partnership firm which was registered on 2.6.1983 long after G.O.Ms. No. 606 Revenue (S) Department dt. 9.4.1981 was issued.

(3.) READING the said notification -I in G.O.Ms. No. 606 it is evident that the assessee's unit -factory is not situated in the scheduled area as notified or as declared by the President of India under the Fifth Schedule of the Constitution of India. Therefore, we are of the considered view that the benefit, which is given to the units which are located in the scheduled areas, is not applicable to the unit run by the assessee. Under these circumstances, we find no merit in the revision case. It is accordingly dismissed. Parties are directed to bear their own costs.