TaxTMI 
TaxTMI 
2025 (12) TMI 706
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2003, dated 30.01.2009 for the assessment year 1996-97. 2. Tax Revision Case No.150 of 2009 is filed by the petitioner/revenue to revise the order of the STAT in Tribunal Appeal No. 469 of 2003 dated 30.01.2009 for the assessment year 1995-96. 3. Since both the Tax Revision Cases arise out of common questions of law and the parties are one and the same except for different assessment years, the same are heard together and are being disposed of by this common order. 4. The brief facts are that the respondent/assessee is in the business of the sale of generator sets and also sale of spare parts of the generator sets, apart from its installation. The respondent/ assessee is a registered dealer under APGST Act and on the rolls of Comm....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Pradesh, Hyderabad, in CCT's Ref. L.III(1)/504/99-2, dated 16.11.2002 by restoring the orders of the re-assessment passed by the Commercial Tax Officer, Aagapur, by imposing tax @ 16% on the generators and also 16% on the installation works of generator carried on by the respondent/ assessee. 6. Further, the orders of the Additional Commissioner (CT) (Legal), Office of the Commissioner of Commercial Tax Department, Hyderabad were challenged before the STAT vide T.A.Nos.470 of 2003 and 469 of 2003. 7. The learned STAT after appreciation of the evidence on record and in pursuance of various Government Orders issued by the Government from time to time has set aside the orders passed by the Additional Commissioner (CT), Office of the Comm....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lways prevail over the general entry and that G.O.Ms.No.252, dated 19.05.1995 is not applicable in the case of present case, more so, when there is a specific entry in the First Schedule bringing the generators into ambit of entry 38, they are exigible to tax @ 16% on the turnover for the respective assessment years and as such, the orders in granting exemptions to the respondent/assessee in pursuance of the G.O.Ms.No.252 dated 19.05.1995, which is an extension issued to G.O.Ms.No.1272 Revenue (CT.II) Department dated 31.12.1994, is erroneous. It is also contended by the learned Assistant Government Pleader for petitioner/assessee, that the STAT grossly erred in setting aside the well considered view of the Additional Commissioner (CT) (Leg....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of 1957), the Governor of Andhra Pradesh hereby directs that where a tax has been paid on the purchase of gold inside the State, the tax leviable under the Act, on the sales of Jewellery manufactured out of such tax paid gold and sold in the State, shall be reduced by the amount of tax so paid on such gold. It shall be deemed to have come into force with effect from 01.04.1995. NOTIFICATION-XXXVI of G.O.Ms.No.252, dated. 19.05.1995 In exercise of the powers conferred by sub-section (1) of section 9 of the APGST Act, 1957 (AP Act VI of 1957) AND IN SUPERSESSION OF THE Notification issued in G.O.Ms.No.1272, Revenue, dated 31.12.1994, the Governor of Andhra Pradesh hereby directs that the tax leviable under the said Act s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e concessional rates of tax @ 3% on the turnover. The same was appreciated properly by the Appellate Deputy Commissioner and as the generator is a machine that is propelled by electricity, is eligible for concessional rates of tax in pursuance of the G.O., referred supra, and also contended that the STAT after appreciating the evidence in proper perspective has allowed the Appeals and the interference of this Court is unwarranted. 13. The main contention of the petitioner/revenue is that the generator is not a machine and is included at specific entry-38 of First Schedule and that when there is a specific entry, the same will prevails over a general entry or Government Order. As the generators are specified under entry 38 of the First Sc....