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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
T.VINOD KUMAR, P.SREE SUDHA
Premier Enterprises, Secunderabad – Appellant
Versus
State Of A.P. Rep. By Before Sr. At Stat Hyd – Respondent
ORDER :
(T. Vinod Kumar, J.)
This Tax Revision Case is directed against the order dt.13.05.2003 in T.A.No.505 of 1998 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short, ‘the Tribunal’) for the assessment year 1993-94 under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 (for short, ‘the Act’).
2. The revision petitioner – assessee is a registered dealer in liquor and beer on the rolls of Commercial Tax Officer, M.G.Road Circle, Secunderabad, and was assessed to tax, vide assessment order dt.31.03.1997 by the jurisdictional assessing authority.
3. The revision petitioner – assessee aggrieved by the aforesaid assessment order, whereby the assessing authority had levied tax on sale of bottles and cartons at the rate applicable to the contents and also levy of turnover tax on the sale of liquor for the period from 18.07.1993 to 31.03.1994, had filed appeal before the 1st appellate authority in terms of Section 19 of the Act and on the appellate authority dismissing the appeal, vide its order dt.01.11.1997, the revision petitioner – assessee had availed the further remedy of appeal before the Tribunal, vide T.A.No.505 of 1998.
4. The Tribunal,
Turnover tax under Section 5-A of the Andhra Pradesh Sales Tax Act can be levied on second sales of liquor, despite the petitioner’s claim of exemption due to Sixth Schedule provisions.
The court affirmed that turnover tax is applicable on taxable turnover under Section 5-A of the APGST Act, establishing its legal basis and clarifying the interpretations from earlier judgments.
THE ESTIMATION OF TURNOVERS ON THE BASIS OF CONSUMPTION OF ELECTRICITY IS ONLY ONE OF THE PERMISSIBLE MODES AND THAT TOO WHEN THERE IS NO OTHER EVIDENCE AND ONLY ON SHOWING THERE IS ANY DIRECT NEXUS ....
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