1995 (4) TMI 257

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....ourt was delivered by SYED SHAH MOHAMMED QUADRI, J.-This special appeal is filed under section 23(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act"). The appellant is a dealer registered under the Act. For the assessment year 1976-77, the turnover of the appellant was assessed to sales tax. In so far as the disputed amount of Rs. 1,86,000 which is said to have been rece....

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....was also observed that on the turnover of the goods taxes were paid by M/s. Navabharat Ferro Alloys Limited and that was not in dispute. While so, exercising power under section 20(1) of the Act the Commissioner of Commercial Taxes revised the order of the Deputy Commissioner and assessed tax at the rate of 4¼ per cent on the said amount of Rs. 1,86,000 by order passed in proceeding No. L. ....

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....t of Rs. 1,86,000 forms part of the turnover of the appellant? Having regard to the definition of "turnover" in section 2(s) of the Act, we are of the view that the said amount cannot be treated as turnover of the appellant. The reason given by the Commissioner in the order under appeal reads as follows: "On perusal of the assessment orders passed in respect of M/s. Navabharat Ferro Alloys Limi....