Andhra Pradesh High Court - Amravati
M/S. Sri Chandra Industries, ... vs Dy.Commr. Ct Fac, Guntur 2 Others on 16 October, 2024
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
APHC010375752008
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3488]
(Special Original Jurisdiction)
WEDNESDAY, THE SIXTEENTH DAY OF OCTOBER
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO: 9846/2008
Between:
M/s. Sri Chandra Industries, Piduguralla. ...PETITIONER
AND
Dy Commr Ct Fac Guntur 2 Others and Others ...RESPONDENT(S)
Counsel for the Petitioner:
1. M V J K KUMAR
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2. SURIBABU S(SPL SC FOR CT AP)
The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao)
The petitioner, who was registered as a dealer under the Andhra
Pradesh General Sales Tax Act, 1957 and was engaged in the business of
sale of coal and cem powder. The assessment for the year, 1997-1998, was
completed by the Commercial Tax Officer, Piduguralla, by an order, dated
11.11.1998. This order was subjected to revision by the Deputy
Commissioner, dated 19.06.2000.
2. Aggrieved by the same, the petitioner preferred an Appeal before the
Sales Tax Appellate Tribunal by way of T.A.No.662 of 2003.
RRR,J & HN,J
3. The issue in the Appeal was the categorization of cem powder and
whether the cem powder would fall within the definition of dyes & chemicals or
it should be treated as an unclassified item.
4. As various other dealers dealing with similar products had filed a
number of Appeals, the Sales Tax Appellate Tribunal took up all the
connected Appeals and passed a common order, dated 21.11.2001. In this
order, the Sales Tax Appellate Tribunal following its earlier judgment had held
that, cem powder would not fall within the ambit of dyes & chemicals and
should be treated as an unclassified item.
5. Though the Appeal of the petitioner was in relation to this issue, it was
inadvertently attached to another batch of Appeals, which were on the
question of the rate of tax to be paid on purchase of coal from M/s. Singareni
Collieries. This batch of cases was disposed of by the Tribunal by an order,
dated 28.09.2004.
6. The petitioner being aggrieved by the inadvertent attachment of the
Appeal to an unrelated batch of cases and the result of the said batch of
Appeals has approached this Court by way of the present Writ Petition.
7. A perusal of the material placed before this Court including the
judgments of the Sales Tax Appellate Tribunal, dated 21.11.2001 in the batch
connected to categorization of cem powder and the judgment of the Tribunal,
dated 28.09.2004, relating to the question of rate of tax on purchase of coal
from M/s.Singareni Collieries, it is evident that the Appeal of the petitioner was
RRR,J & HN,J
attached to an unrelated batch and the judgment of the said batch would not
be applicable to the petitioner.
8. Conversely, the result of the batch of cases disposed of by the order,
dated 21.11.2001, would be applicable to the petitioner.
9. It also appears that, the Tax Revision Cases filed against the judgment
by the Tribunal, dated 21.11.2001, had been dismissed, as can be seen from
the judgment of a Hon'ble Division Bench of the erstwhile High Court of
Andhra Pradesh, dated 24.07.2003 in T.R.C.No.171 of 2002 & batch.
10. In these circumstances, this Writ Petition is disposed of by holding that
the cem powder sold by the petitioner for the assessment year, 1997-1998,
shall be treated as un-categorized goods and shall not be taken to the "dyes &
chemicals"
11. Accordingly, the assessment order is confirmed.
There shall be no order as to costs.
As a sequel, interlocutory applications pending, if any shall stand
closed.
________________________
R. RAGHUNANDAN RAO, J
______________
HARINATH.N, J
Date:16.10.2024
KPV
RRR,J & HN,J
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO:9846 of 2008
(per Hon'ble Sri Justice R. Raghunandan Rao)
16.10.2024
KPV
