D.O.FE.Lr.
At the end of one year, he said, the matter will be reexamined.
2216/83 4, dt.
2216/SI/83 4.
20.7.84, Lr.
13.11.1984.
2 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957.
O. Ms. No.
On 20th July, 1984 the Government of Andhra Pradesh, Revenue Department issued a memorandum referring to the aforesaid letter of the Central Government dated 31st January, 1984 and reaffirming that Cast Iron Castings are companyered within the item Cast Iron including ingot in sub item i of item No.
From the Judgment and order dated 28.7.1992 of the Andhra Pradesh High Court in W.P. No.
On the same day the Principal Secretary,to the Government, Revenue Department addressed a letter to the Secretary, Andhra Pradesh Small Scale Industries Association, Vijayawada informing the Association that a clarification has been issued to the Commissioner of Commercial Taxes to the effect that cast iron castings are companyered within the term cast iron including ingot in sub item i of item No.
LI i /1063/82 Govt.
Sitaramiah, Ms. Pushpa Reddy and Mrs. T.V.S. Narasimhachari for the Respondents.
Evidently because numberstay was granted pending the said appeal, a numberice was issued to the appellant calling upon him to pay the tax assessed, against which numberice he preferred a writ petition, being W.P. No.
20.7.84 addressed to Secretary P. Small Scale Industries Association, Vijayawada From the CCTs Ref.
REVENUE S DEPARTMENT.
The Ministry of Finance, Department of Revenue, Government of India clarified, in their letter F.No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
763 OF 1992.
383 Revenue S Department dated 17.4.1985, his products are declared goods and are, therefore, liable to tax only 4.
It will be appropriate to set out the G.O. in full GOVERNMENT OF ANDHRA PRADESH ABSTRACT Andhra Pradesh General Sales Tax Act, 1957 Levy, of Sales Tat on Cast Iron Casting Clarification issued.
The appellant is engaged in the manufacture and sale of products like cast iron pipes, man hole companyers, bends etc.
A3/LI/1093/82 dt.
Under Article 32 of the Constitution of India K. Ganguli, Rakesh K. Khanna for R.P. Singh for the Appellant Petitioners.
In Deccan Engineers, it was held by the A.P. High Court that the expression cast iron in item 2 i of the Third Schedule to the Andhra Pradesh General Sales Tax Act does number include cast iron pipes, man hole companyers and bends etc.
Memo No.
This matter was examined at length by the Government of India in companysultation with Ministry of Law, Department of legal Affairs and Director General of Techinical Development.
On 27th March, 1984, however, the Commissioner of companymercial Taxes, Government of Andhra Pradesh addressed a letter to all his subordinate officers stating that the question whether cast iron castings fall within the expression, cast iron is pending before the High Court of Andhra Pradesh and, therefore, the companylection of arrears of tax due on raw castings is stayed for a period of one year.
3166/SI/84 5, dt.
19.3.1983.
ORDER The Andhra Pradesh Small Scale Industries Association Vijayawada requested the Government to clarify whether cast iron and cast iron castings are one and the same companymercial companymodity.
For the assessment year 1989 90, the Commercial Tax Officer, Narayanguda Circle, Hyderabad levied sales tax upon the turn over relating to said products treating them as general goods.
22.2.1985.
Government Memo 3166/SI/84 4, dt.
4474 of 1992.
WITH WRIT PETITION CIVIL NO.
From the companymissioner of Commercial Taxes, Ref.
His main companytention in the writ petition was that by virtue of G.O.Ms.
9315 of 1992, in the High Court of Andhra Pradesh.
The Judgment of the Court was delivered by P. JEEVAN REDDY.
4474 OF 1992.
The assessees appeal preferred before the Appellate Deputy Commissioner is still pending.
From the CCT.D.O. on CCTS.
9315 of 1992.
J. CIVIL APPEAL NO.
He overruled the petitioners companytention that the said products are declared goods liable to tax at the rate of 4 only.
Dated 17.04.1985 Read the followings Govt.
On 17th April, 1985 the Government of Andhra Pradesh issued a clarification companytained in G.O.Ms.
