STATE OF ANDHRA PRADESH Vs. RAMAKRISHNA MARBLES

JUDGEMENT

(1.) WE see no ground to admit this tax revision case. The Tribunal had rightly held that the concessional rate notified in G. O. Ms. No. 130, Revenue (CT-II) Department, dated February 14, 1989 applies in regard to the marble tiles sold by the respondent. The contention of the department that marble tiles and marble articles come under entry 43 of the First Schedule was not accepted by the Tribunal. Apart from the principle that in the case of reasonable doubt as to which entry of tax schedule applies, the benefit would go to the assessee, a perusal of the G. O. makes it clear that the concessional rate is made applicable to the tiles. No distinction is made between different categories of tiles, viz. , mosaic, marble, granite, etc. Hence we see no error in the impugned order of the Tribunal. The tax revision case is dismissed at the admission stage. Petition dismissed.