STATE OF A P Vs. T T LTD

JUDGEMENT

(1.) THE State of Andhra Pradesh represented by the State Representative before the Sales Tax Appellate Tribunal has filed this case aggrieved by the order in T. A. No. 39 of 1995 by the Sales Tax Appellate Tribunal.

(2.) THE learned Special Government Pleader for Taxes appearing on behalf of the petitioner submitted at the Bar that the order of the Appellate Tribunal is contrary to law whereas the Appellate Deputy Commissioner has given the correct finding.

(3.) THE learned Special Government Pleader for Taxes has invited our attention to the order passed by the Appellate Deputy Commissioner (CT) in which the Appellate Deputy Commissioner was pleased to hold as under " I have considered the contentions of the learned authorised representative. Item 15 in the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 deals with tyres and tubes and accessories used therewith made of rubber material other than those specifically mentioned elsewhere. By no stretch of imagination, rubber gaskets used in pressure cookers are known as either tyres or tubes and hence do not fall under item 15. Item 41 deals with sheets, cushions, mattresses, pillows and other articles made of rubber, plastic foam, synthetic foam or other similar material. This entry deals with sheets, cushions, mattresses and pillows and similarly placed articles. Gaskets do not fit into this category of articles, though they are made of rubber. Hence, they do not even fall under item 41. Even according to the authorised representative, item 125 does not take into its fold, the spare parts and accessories of pressure cookers due to the absence of those words. Hence, it cannot be classified even under item 125. Item 101 relates to rubber products other than those specifically mentioned elsewhere in the First Schedule. Admittedly rubber gaskets are not mentioned specifically against any other item. There is also no dispute in the fact that the gaskets sold by the appellant are made of rubber. Hence, rubber gaskets sold by the appellant have to be classified only under item 101 in the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. In view of this, I have to observe that the assessing authority has rightly assessed the turnover of rubber gaskets to tax at the rate of 9 per cent plus additional tax and surcharge. Hence, appeal is dismissed in respect of the following turnover. "