9911796707
TMI Blog2025 (3) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act'). The challenge is to the order dated 05.10.2007 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short 'the Tribunal') in Tribunal Appeal No.169 of 2005. 3. Vide the impugned order, the learned Tribunal has rejected the appeal of the petitioner affirming the order dated 22.04.2004 passed by the revisional authority i.e., Deputy Commissioner (CT), Nalgonda District in R.R.No.7/2001-02 for the assessment year 1996-97 (CST). 4. The product involved in the instant case is clinker. M/s Priyadarshini Cement Limited is in the business of purchase and sale of clinkers. In the process of carrying on their business, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstantiate their contention so far as claiming exemption from payment of GST is concerned. The second aspect of non-payment of sale tax as the seller from whom the petitioner had purchased i.e., M/s Sagar Cements Limited having not paid the sale tax for the sales made to the petitioner. So far as the first ground is concerned, the Tribunal has accepted the factual matrix of the case, so also the admitted legal position so far as the sale and purchase of clinker is concerned. The Tribunal categorically reaches to the conclusion that the petitioner is the second purchaser and second seller. The Tribunal also accepts the fact that the product is taxable only at the first point of sale i.e., at the hands of M/s Sagar Cements Limited. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal is a fact finding body and that they can by itself decide the questions of law upon perusal of the relevant documents which have been produced before the Tribunal, even it is for the first time. The relevant portion of the findings of the Tribunal in that regard is as under: "No doubt, it is settled law that statutory forms/certificates and other proof in the form of documentary evidence which supports the claim of the appellant for exemptions/lower rate of duty should be admitted by even the appellate authorities, provided sufficient reason is shown for the same". 8. It is also relevant to take note of yet another finding of fact by the Tribunal where it is held as under: "These documents show very clearly the payment of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocumentary evidence which the appellant produced before the Tribunal. It would be relevant at this juncture to take note of a decision of the High Court of Andhra Pradesh (unified High Court of Andhra Pradesh) reported in 1983 SCC OnLine AP 321 in the case of State of Andhra Pradesh vs. Thungabhadra Industries Limited wherein in its judgment, the High Court in a similar set of facts has held as under: "The assessee in this case claims to be the second seller of groundnut oil in the State of Andhra Pradesh. He is a registered dealer. Groundnut oil is exigible to tax under the A.P. General Sales Tax Act on first sale within the State. The petitioner claimed exemption of a large amount of turnover on the ground that he is the second seller, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be found fault with and prays for rejection of the tax revision case, we do not find much force in the said argument for the simple reason that the finding of the Tribunal, a portion of which has already been reproduced in the preceding paragraph, clearly reflects that the Tribunal has the power to go into the merits of the case scrutinizing the documents which have been produced before the Tribunal. Undisputedly, in the instant case, the petitioner has, in fact, produced all relevant documentary proofs and it has also been accepted by the Tribunal as having been produced before them, yet the Tribunal rejected the appeal only on hyper technicality of the documents having not been brought before the revisional authority at the first ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
