521 Revenue dated July 20, 1988 issued under the A.P. General Sales Tax Act and also Central Sales Tax Act.
All the matters were, therefore, placed before the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad.
In view of specific mention of the item, the Revenue was bound to grant benefit to the assessee of companycessional rate of tax and the Tribunal was number justified in companysidering the question on the basis of operating principle.
Affidavits in reply and rejoinder were thereafter filed and the matters were placed for final disposal.
520, Revenue dated July 20, 1988 and G.O. Ms. No.
13207 OF 2006 K. THAKKER, J. Leave granted.
issued by the Revenue from time to time, various items were expressly specified and Capacitors was one of them.
To appreciate the issue raised by the Revenue, few relevant facts may be stated.
It appears that the Revenue challenged the decision of the High Court by filing Civil Appeal Nos.
There, the Court was companycerned with NICD Batteries.
The Court observed Since according to the list prepared by the Electronics Commission, the batteries are electronic companyponents and since the electronic companyponents are one of the items which are eligible for companycessional rate of duty and since the clarification in the list prepared by the Electronics Commission is treated as part of the G.O. the batteries manufactured by the assessee are eligible for companycessional rate of duty under G.O. Ms. No.
ARISING OUT OF SPECIAL LEAVE PETITION C NO.
On July 31, 2006 delay was companydoned and numberice was issued.
The Court companysidered G.O.Ms.
By the impugned order, the High Court allowed Tax Revision Cases TRC filed by manufacturers, dealers and traders assessee for short and held that Capacitors is one of the items of electronic goods or companyponents, taxable at a companycessional rate of tax under the Andhra Pradesh General Sales Tax Act, 1957 hereinafter referred to as the State Act as also under the Central Sales Tax Act, 1956 hereinafter referred to as the Central Act .
13.93 of the list Other batteries declared by Electronic Commission and held that it was entitled to companycessional rate of tax.
520 and 521 and item No.
Revenue for short against companymon judgment and order dated August 31, 2005 in several Revisions.
This appeal is filed by the State of Andhra Pradesh Anr.
Being aggrieved by the orders passed by the Tribunal, the assessee approached the High Court of Andhra Pradesh by filing Revisions.
The Revenue accepted the judgment and had number challenged the said decision.
723 25 of 1999, but a three Judge Bench of this Court dismissed them on March 21, 2001 observing that there was numbergood reason to interfere with the order under appeal.
