9911796707
TMI Blog1994 (7) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... d August 26, 1985. T.R.C. No. 38 of 1986 is filed by the State and T.R.C. No. 97 of 1986 is filed by the assessee. The short question that arises for consideration is whether the order of the Tribunal which is the subject-matter of these T.R.Cs. is valid in law. The assessee, M/s. Aswani Industries, Hyderabad, is a registered dealer having industrial licence for manufacture of automobile parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd could not be used for sterilisation of surgical equipments as they were only plates and that no such plates were used for sterilisation purposes. Accordingly he treated the goods as hub-caps and assessed the disputed turnover at 12 per cent and 6 per cent. On the assessee's appeal against the order of assessment to the Assistant Commissioner, C.T. (Appeals), the appellate authority, having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o admit of verification or ascertainment of the actual nature of the goods sold and observed that the assessee had maintained the bills and records in such a way as to frustrate all possibilities of ascertaining the true nature of the goods to prove by direct evidence that the goods are hub-caps and not water discs. It thus confirmed the finding of the assessing authority that the goods were hub-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal in part on August 26, 1985. It is this order which gave rise to these tax revisions. The learned Government Pleader contends that the Tribunal being the final authority of facts ought to have decided as to whether the goods in question are water disc or wheel caps/hub-caps; therefore the order of the Tribunal has to be set aside. The learned counsel for the assessee, on the other hand, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are water disc or stainless steel surgical appliances. This Court exercising jurisdiction under section 22(1) of the Andhra Pradesh General Sales Tax Act cannot go into the questions of fact to decide the identity or the nature of the goods. In the circumstances, we consider it just and proper to set aside the order under revisions and remit the matter to the Tribunal directing it to record fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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