TaxTMI 
TaxTMI 
2001 (10) TMI 1122
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.....R.C. No. 251 of 2001 relates to the assessment year 1992-93. 3.. The petitioner is a registered dealer on the rolls of the Commercial Tax Officer, Vuyyuru. The petitioner during the relevant assessment years 1994-95 and 1992-93 purchased cereals and pulses along with other goods and converted them into poultry feed and sold them. It is also the case of the petitioner-dealer that it was doing business in leather bags, etc. For the assessment years 1994-95 and 1992-93, the Commercial Tax Officer, Vuyyuru, completed the assessment of the petitioner. 4.. Before the Commercial Tax Officer, the petitioner-dealer contended that the business in poultry feed carried on by it falls under the category "processing of cereals and pulses" as conte....
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....de-oiled cake, feed supplement, minerals, poultry vitamins, stone grit and shell grit, etc., was disputed on the ground that such a levy could not be imposed in terms of G.O. Ms. No. 859, dated September 3, 1993 read with G.O. Ms. No. 2566, Revenue dated June 11, 1990. 6.. Although the above three points were specifically urged by the petitioner-dealer, before the learned Tribunal, as could be seen from the statement made by the Tribunal itself, the Tribunal did not consider the last two points and restricted its consideration only to the first point, and ultimately held that the poultry feed is not covered by G.O. Ms. No. 2566 Revenue dated June 11, 1980, inasmuch as that goods cannot be brought under the head "Processing of cereals and....
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.... learned Special Government Pleader for Taxes after perusing the impugned order of the Tribunal would fairly tell us that there is no consideration of the last two contentions of the petitioner in the impugned order by the Tribunal. However, dealing with the first contention, the learned Special Government Pleader for Taxes would support the finding recorded by the learned Tribunal. 9.. The learned Tribunal having noticed three contentions raised by the petitioner-appellant before it, has not considered the last two contentions, viz., that the petitioner is doing business in leather bags and with regard the objection of the petitioner in levying turnover tax by the assessing authority on the second sales of de-oiled bran, de-oiled cake, ....
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....that they are financed by '(the Board or the Commission)'." 11.. A careful reading of G.O. Ms. No. 2566, Revenue, dated June 11, 1980 makes it very clear that a dealer in order to claim exemption should satisfy two conditions; the first condition being that the dealer should be a unit which is covered by a certificate issued by the Andhra Pradesh Khadi and Village Industries Board to the effect that the Board has financed the unit and the second condition is that the activity carried on by such unit should be one of the industrial activities mentioned in the annexure to the Government order. 12.. The argument of Sri S. Krishnamurthy, learned counsel for the petitioner that since the A.P. Khadi and Village Industries Commission has fin....