Shakti Engineering Company vs Commercial Tax Officer, Company Circle, Vijayawada and Another

The above tax revision case, filed by the assessee, was dismissed by a Division Bench of this Court [See Sakti Engineering Company Vs. State of Andhra Pradesh and Others, , consisting of one of us (G. Ramanujulu Naidu, J.) and Anjaneyulu, J., on the ground that the assessee collected sales tax, tumover-tax and tax on tax not only on the value of the goods supplied but also on the basic excise duty and special excise duty levied thereon. The basis of our judgment, it is rightly pointed out by the learned counsel appearing for the assessee, is not borne out by the record. In fact, it is noticed from the order of the Sales Tax Appellate Tribunal sought to be revised against, that though the excise duty was first levied on the value of the goods supplied by the assessee, the same was later deducted from the bills issued by the assessee to the State Electricity Board. We, therefore, set aside the order dated February 15, 1988, dismissing the above T.R.C. and restore the same for fresh hearing. Post the T.R.C. for final hearing in the usual course.