Exemptions under G.O.Ms. No. 1091 are general under state law but do not qualify as general exemptions under the Central Sales Tax Act due to specific conditions in the exemption notification.

JUDGMENT :

RAVI NATH TILHARI, J.

1. Heard Sri T.C.D. Sekhar, learned Government Pleader for Commercial Tax for petitioners and Sri S. Suribabu, learned counsel, representing Sri S.R.R. Viswanath, learned counsel for the respondent.

2. The petitioner the State of Andhra Pradesh in all the revisions is challenging the orders dated 18.02.2008, passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Visakhapatnam Bench (for short “the Appellate Tribunal”) of the same nature in different 4 appeals for the assessment years from 2001-2002 to 2004-2005 under A.P. General Sales Tax Act, 1957 (for short, “the APGST Act, 1957”) arising out of different assessment orders with respect to the same respondent on the same subject.

Facts of the Case:

3. The respondent Pulp-N-Pack (P) Limited, Tadimalla is a trader in Pulp Moulded Egg Trays, (the Commodity in short) manufactured by a Small Scale Industries (SSI) Units. The respondent was finally assessed by the Commercial Tax Officer (CTO) granting exemption on the sales turnover of Pulp Moulded Egg Trays from the levy of turnover tax pursuant to G.O.Ms. No. 1091 Revenue (CT-II) Department dated 31.10.1994, issued under Section 9 (1) read with Section 5 A(1)(vi) of the APGST Act. The Deputy Commissioner (CT) in suo motu revision, vide separate orders dated 23.05.2007 and 24.05.2007 levied the turnover tax under Section 5 -A, @ 10% holding that the respondent was liable to the turnover tax on the second sales of Pulp Moulded Egg Trays which fell under Item 19 of the First Schedule. The Appellate Tribunal allowed the respondent’s four appeals vide separate orders dated 18.02.2008 restoring the order of the Commercial Tax Officer, holding that the respondent was entitled for exemption.

4. The details of all such cases is being given in a Tabular Form as under:

5. As Common Questions are involved and common submissions have been advanced in all the aforesaid revision we proceed to decide all the revisions by this common judgment.

6. The Deputy Commissioner (CT) took the view that the respondent was a small scale industry unit, but the commodity sold was not manufactured by the respondent unit. The Pulp Moulded Egg Trays were purchased by the respondent from the other registered dealers. The assesse unit not being a manufacturer, exemption on sales turnover vide G.O.Ms. No. 1091 dated 31.10.1994 was not applicable. The turnover was liable to tax under Section 5 - A of the APGST Act, 1957. It further observed that, allowing exemption by the CTO was prejudicial to the interest of the State revenue. The contention of the dealer respondent that the sale of Egg Trays are generally exempted under Section 9 (1