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Judgment
V. Eswaraih, J.—In this tax revision case the petitioner submits that he is entitled for set-off of tax in terms of G.O. Ms. No. 173, Revenue (S) Department, dated February 13, 1986. The case of the petitioner is that he has purchased the aluminium scrap from certain dealers who in turn purchased the same from A.P. State Road Transport Corporation (for short, "the R.T.C") and the R.T.C. collected the tax from the said dealers and remitted the same to the sales tax department. Therefore, the set-off shall be given in respect of the tax leviable on the finished product, i.e., the aluminium vehicles. This contention was rejected by the Tribunal on the ground that the material produced by the appellant does not contain any bills issued by the persons, who are said to have sold the aluminium scrap to him. The Tribunal also further observed that the aluminium scrap said to have been purchased by the appellant from his sellers cannot be linked with the scrap vehicles said to have been sold by the R.T.C. to the sellers of the appellant. As there were no bills issued by the sellers to the appellant for the sale of the scrap to the appellant showing the payment of the tax, the Tribunal rejected the contentions of the appellant.
The finding of the Tribunal is a finding of fact. As rightly observed by the Tribunal, the appellant has not proved the linkage between the scrap sold by the R.T.C. and the products manufactured and sold by the appellant.
The learned counsel for the petitioner has relied on Subsection (1-A) of Section 7-A of the A.P. General Sales Tax Act, 1957.
In view of the finding recorded by the Tribunal, the said provision has no relevance. No question of law can be said to have been erroneously decided by the Tribunal.
The tax revision case is accordingly dismissed.