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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
THE HONOURABLE SRI JUSTICE T.VINOD KUMAR,THE HONOURABLE SMT JUSTICE P.SREE SUDHA
PREMIER ENTERPRISES SECUNDERABAD – Appellant
Versus
STATE OF A.P. REP. BY BEFORE SR. AT STAT HYD – Respondent
THE HON’BLE SRI JUSTICE T. VINOD KUMAR AND THE HON’BLE SMT. JUSTICE P.SREE SUDHA TRC No.235 of 2003 ORDER:(per Hon’ble Sri Justice T.Vinod Kumar)
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 petiti
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.
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