Andhra Pradesh Court February 1989 Judgments
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State of Andhra Pradesh Vs. Hyderabad Allwyn Ltd.
Court: Andhra Pradesh
Decided on: Feb-01-1989
Reported in: [1990]78STC56(AP)
Jeevan Reddy, J.1. The only question in this tax revision case is whether the turnover representing warranty and service charges is includible in the turnover of the assessee. The assessee is Hyderabad Allwyn and one of the main lines of its manufacture is manufacture of Allwyn refrigerators. They are sold by the assessee itself. While effecting service, the assessee collects warranty charges. But there are two types of warranties. One is a warranty for a period of one year and the other is a warranty for a period of four years. So far as one-year warranty is concerned, there is no option to the customer. Every person purchasing the refrigerator must necessarily pay the warranty charges for one year. In other words, there will be no sale unless the customer agrees to the warranty for one year and pays warranty charges thereof. But so far as four-year warranty is concerned, it is optional with the purchaser. It is open to the purchaser either to take a four-year warranty by paying warra...
State of Andhra Pradesh Vs. Sankar Baby and Marine Vermicelli Factory
Court: Andhra Pradesh
Decided on: Feb-01-1989
Reported in: [1990]76STC390(AP)
B.P. Jeevan Reddy, J.1. For the assessment year 1979-80, the Deputy Commercial Tax Officer, Chittoor, treated 'semia' as different goods than that of 'maida' and levied tax thereon. He treated 'semia' as 'general goods'. The assessment order is dated 9th July, 1980. The assessee-dealer did not file an appeal against the said assessment. Sometime in 1983, he invoked the revisional jurisdiction of the Deputy Commissioner, basing on the decision of the Tribunal in Tribunal Appeals Nos. 242 and 359 of 1978, dated 30th December, 1978, confirmed by this Court in T.R.C. Nos. 64 and 65 of 1979, dated 13th December, 1982 (State of Andhra Pradesh v. Karnatakam Govindayya Setty and Sons [1984] 55 STC 160.) - wherein it was held that 'semia' is nothing but 'maida'. The Deputy Commissioner refused to exercise his revisional power on the ground that the Tribunal's judgment is long prior to the date of assessment order in this case and that even after coming to know of the High Court's judgment, the ...
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