Andhra Pradesh Court November 1994 Judgments

Uma Jute Twine Mills Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: [1995]97STC448(AP)

1. This revision under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957, is filed by the dealer-assessee. It purchases the jute for purposes of consumption in its mill. Jute is taxable at the point of last purchase in the State at the rate of 4 per cent of the turnover. The turnover of the petitioner-mill included last purchase of jute which was intended for consumption in the mill. It relates to the assessment year 1980-81. Against the assessment made by the Commercial Tax Officer, the petitioner filed an appeal before the Deputy Commissioner, Visakhapatnam, under section 20(2) of the said Act. The Deputy Commissioner dismissed the revision on the ground that the assessment record disclosed that the assessee had declared the entire purchase turnover of jute as last purchase in its hands and also paid the tax thereon. Dissatisfied with the order of the Deputy Commissioner passed under revision, the petitioner filed an appeal in T.A. No. 29 of 1984 before the Sales Tax Ap...