2004 (10) TMI 561

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....NAZKI, J.-This special appeal is filed by the appellant against the order passed by the Commissioner of Commercial Taxes, Nampally, Hyderabad. 2.. Controversy is very short. The appellant is a dealer and is dealing with manufacture of mild steel rounds, angles, flats, ingots and billets. He claims that in terms of G.O. Ms. No. 774 Revenue(s) dated the 9th July, 1985, he was entitled to set-off ....

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....G.O. has a reference to item 2 of the said Schedule. 4.. The relevant portion of the G.O. Ms. No. 774 Revenue(s) dated the 9th July, 1985, is extracted below: "In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act VI of 1957), the Governor of Andhra Pradesh hereby directs that where a tax has been levied and ....

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....: "Pig iron and cast iron including ingot moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap." 6.. Item 2(x) reads as under: "steel melting scrap in all forms including steel skull, turnings and borings." 7.. After perusing all the entries in item 2, we have not been able to find any entry as "rerollable scrap" whereas the G.O. lays down that rerollab....

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.... if a particular item had suffered tax. If, we go by entries in item 2 and accept the contention of the department, then rerollable scrap would not be taxed at any stage and therefore there was no question of any set-off. 8.. For these reasons, we allow the special appeal, set aside the order of the Commissioner and hold that all types of scrap mentioned in item 2 were entitled to benefit under....