In respect of assessment year 1994 95 and 1995 96, the High Court, relying upon its order in Tax Revision Case Nos.212, 237 and 238 of 1998 allowed the appeals filed the respondent herein.
By order dated 11th July 1994, the Commercial Taxes Officer allowed the set off.
The said order is under challenge in C.A.Nos.6102 6104 of 2002.
The Dy.
Commissioner of Commercial Taxes exercising revisional jurisdiction set aside the order of the Commercial Taxes Officer.
2 order dated 20th April 1998, set aside the order of the revisional authority and held that the respondent is entitled to set off as claimed by it and allowed by the Commercial Taxes Officer.
companytd.
O R D E R CIVIL APPEAL NOS.6102 6104 OF 2002 W I T H A.NOS.6093 6094 OF 2002 Commissioner of Commercial Taxes, Andhra Pradesh Appellant Versus M s. Repute Plastic Colours Ltd. Respondent A.Nos.6102 6104 OF 2002 relate to assessment years 1990 91, 1991 92 and 1992 93 and C.A.Nos.6093 6094 of 2002 relate to assessment years 1994 95 and 1995 96.
The said order is under challenge in C.A.Nos.6093 6094 of 2002.
Aggrieved by the said order, the respondent approached the Andhra Pradesh Sales Tax Appellate Tribunal, by A.Nos.6102 6104/2002 etc.
Aggrieved by the order of the Tribunal, the respondent approached the High Court and the High Court, by order dated 23rd August 2001 passed in Tax Revision Case Nos.212, 237 and 238 of 1998, upheld the order of the Tribunal.
The respondent in these appeals was purchasing, amongst other items, Low Density Polyethylene LDPE granules being used in the manufacture of cable sheathing companypound and claimed set off of tax on the said purchase.
