2000 (11) TMI 1197 - HC - VAT and Sales Tax

Summary

Issues:
1. Properness and legality of the Sales Tax Appellate Tribunal's order.
2. Failure of the Sales Tax Appellate Tribunal to address the memorandum of grounds.
3. Classification of overhead and slide projectors under entry 4 of the First Schedule of the Andhra Pradesh General Sales Tax Act.

Analysis:
1. The case involved a tax revision filed under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957. The primary issue was the classification of overhead projectors and lenses for tax assessment. The Deputy Commissioner concluded that both items fell under entry 4 of the First Schedule, subjecting them to tax at 12 percent. The petitioner contended that the projectors should be considered general goods and lenses under a different entry, challenging the revisional order.

2. The Sales Tax Appellate Tribunal dismissed the petitioner's appeal after considering the grounds and a leaflet published by the petitioner-company. The Tribunal upheld the revisional authority's view that overhead and slide projectors fell under entry 4 of the First Schedule, leading to the dismissal of the appeal.

3. The petitioner's counsel argued before the High Court that the projectors could only project still film strips, not motion film strips. However, the High Court found that this specific plea was not raised before the Tribunal or during arguments. The Court emphasized that factual questions must be addressed to the authorities with appropriate pleading. Since the new contention was not previously raised, the High Court dismissed the Tax Revision Case, stating no error in the Tribunal's order and no question of law arising. The petition was ultimately dismissed, with no costs awarded.