The next clarification from the Government of India was on January 31, 1984.
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 Tax on Cast Iron Casting Clarification issued.
At the end of one year, he said, the matter will be reexamined.
9315 of 1992, in the High Court of Andhra Pradesh.
2 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957.
LI 1 /1063/82 Govt.
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.
The assessees appeal preferred before the Appellate Deputy Commissioner is still pending.
For the assessment year 1989 90, the Commercial Tax Officer, Narayanguda Circle, Hyderabad levied sales tax upon the turnover relating to said products treating them as general goods.
A3/LI/1093/82, dt.
19 3 1983.
of India.
383 Dated 17 4 1985 Read the following Govt.
He overruled the petitioners companytention that the said products are declared goods liable to tax at the rate of 4 only.
13 11 1984 From the CCT.
After setting out the said two opinions, the Government of India expressed its opinion in the following words In accordance with the above advice, cast iron castings are companyered under the term Cast Iron State Government may kindly bring this position to the numberice of sales tax authorities of the State.
20 7 1984 Lr.
On April 17, 1985 the Government of Andhra Pradesh issued a clarification companytained in G.O.Ms.
111 3 /1490/84, dt.
On March 27, 1984, however, the Commissioner of Commercial 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 I 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.
The judgment of the companyrt was delivered by P.JEEVAN REDDY J. Civil Appeal No.
Yours faithfully, Sd Deputy Secretary to the Govt.
2 of the Third Schedule to the Andhra Pradesh General Sales Tax Act.
The Ministry of Finance, Department of Revenue, Government of India clarified, in their letter F. No.
On July 20, 1984 the Government of Andhra Pradesh, Revenue s Department issued a memorandum, referring to the aforesaid letter of the Central Government dated January 31, 1984 and reaffirming that cast iron castings are companyered within the item cast iron including ingot in sub item i of Item No.
22 2 1985 From the Commissioner of Commercial Taxes, Ref.
383 Revenue s Department dated April 17, 1985, his products are declared goods and are, therefore, liable to tax only 4.
Pursuant to the above clarification by the Central Government, the Commissioner of Commercial Taxes, Government of Andhra Pradesh intimated all the Deputy Commissioners of Commercial Taxes of the State that Cast Iron Pipes and specials should be subjected to tax as falling under Cast Iron liable to tax 4 at the point of first sale in the State under Entry 2 of the Third Schedule of A.P.G.S.T. Act.
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.
2216/83 4, dt.
24 7 1984 Government Memo 3166/SI/84 4, dt.
D.O. on CCTs Ref.
Section 42 of the A.P. Act companyfers upon the State Government the power to remove difficulties.
emphasis added By order in the name of the Governor of Andhra Pradesh R. Nair, Principal Secretary to Government.
3166/SI/84 5, dt.
REVENUE S DEPARTMENT O. Ms. No.
4474 of 1992 The appellant is engaged in the manufacture and sale of products like cast iron pipes, manhole companyers, bends etc.
This matter was examined at length by the Government of India in companysultation with the Ministry of Law, Department of Legal Affairs and Director General of Technical Development.
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.
Memo No.
20 7 1984 addressed to Secretary, A.P. Small Scale Industries Association, Vijayawada From the CCTs Ref.
2216/SI/83 4, dt.
To the same effect is another clarification issued by the Commissioner of Commercial Taxes, Government of Andhra Pradesh to his subordinate officials on March 12, 1982.
D.O.FE.
His main companytention in the writ petition was that by virtue of G.O.Ms.
It set out the opinion of the Ministry of Law as also the opinion of the Director General of Technical Development.
