1996 (1) TMI 404

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....o the assessment years 1989-90 and 1990-91. For appreciating the question involved in the case, we shall refer to the facts stated in the Writ Petition No. 18001 of 1994: The petitioner is a manufacturer of hand pumps having its factory at Plot No. 16, Industrial Development Area, Balanagar, Hyderabad. It is a registered dealer under the Andhra Pradesh General Sales Tax Act and the Central Sales Tax Act with the first respondent-Commercial Tax Officer. The turnover in question relates to the sale of hand pumps to the Government departments. Having regard to the provisions of rule 17 of the Andhra Pradesh General Sales Tax Rules, the return should be accompanied by proof of payment of sales tax either by way of demand draft or crossed che....

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....er of Sales Tax by filing an appeal before the Sales Tax Appellate Tribunal. The Appellate Tribunal by order dated May 29, 1989, held that the claim for exemption for plain envelopes, craft envelopes and calico mounted colour papers are not covered by the certificate of registration and so exemption under S.R.O. No. 968/80 cannot be granted on the turnover of the said items and concurred with the decision of the Deputy Commissioner of Sales Tax. The turnover of the said three items as given in the order of the Deputy Commissioner of Sales Tax is as follows: Serial No. Name of the item Delivery note No. Period   Amount Rs. 1. Plain envelopes 143601 143602 143603 July, 1980 3,16,500 2. Craft....

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.... capital investment of the unit.   Explanation (1).-For the purpose of this notification 'new industrial units under the small-scale industries' shall mean undertakings set up on or after 1st April, 1979, and registered with the Department of Industries and Commerce as a small-scale industrial unit, but shall not include old industrial units under the small-scale industries closed down and reopened under a new banner and style of business, after 1st April, 1979. Explanation (2).-In computing the fixed capital investments, second-hand machinery and equipments procured from within the State of Kerala shall not be considered for sales tax concession. This notification shall be deemed to have come into force with effect from 1st A....