2026 (7) TMI 1182

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..... 216 of 2010 is filed under Section 22(1) of the APGST Act, 1957 aggrieved by the order dated 07.12.2009 in T.A.No.808 of 2005 passed by the learned Sales Tax Appellate Tribunal, Hyderabad (for short, 'the Tribunal'). 2. The Tax Revision Case No. 217 of 2010 is filed under Section 22(1) of the APGST Act, 1957 aggrieved by the order dated 07.12.2009 in T.A. No. 411 of 2005 passed by the learned Sales Tax Appellate Tribunal, Hyderabad (for short, 'the Tribunal'). 3. Heard Sri S. Suribabu, learned counsel representing Sri S. Krishna Murthy, learned counsel appearing for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for the State Tax appearing for the respondent. 4. The petitioner-appellant is common in bo....

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....als were dismissed by his proceedings dated 20.12.2004. 7. Being further aggrieved, the petitioner preferred appeals before the Sales Tax Appellate Tribunal, Hyderabad vide common order dated 07.12.2009 passed in T.A. Nos. 411 and 808 of 2005, the Tribunal dismissed both the appeals. Challenging the said common order, the present tax revisions have been filed raising the substantial question of law that whether Section 5AA can be applied to the sales effected by a first seller when there is an express prohibition contained in the provision itself. 8. Admittedly, the petitioner-appellant purchased chicory from M/s. Arvind Industries, Guntur, which charged and collected tax under Entry 4 of the First Schedule at the rate of 10%. The pet....

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....e shall be liable to pay tax accordingly; and for determining the tax due to be paid by him, the tax levied and collected at the preceding point of sale, if any, on the same goods shall be deducted from the tax payable by him at that point of sale." 12. It is the case of the petitioner-appellant that it purchased coffee seeds from M/s. Amalgamated Bean Coffee Trading Company Limited, Hyderabad, on which tax was charged and collected under Entry 33 of the First Schedule to the APGST Act at the rate of 10%. According to the petitioner, the said purchases constituted first sales. Thereafter, the petitioner manufactured blended French coffee by roasting and grinding the coffee seeds and mixing the requisite quantity of chicory purchased from....

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....Per contra, the learned Government Pleader appearing for the respondent-State submitted that the petitioner is admittedly marketing the Blended Coffee under its own trade name and brand, namely "ABC Coffee Day" and is therefore a dealer marketing goods under its own trademark. Consequently, the petitioner squarely falls within the ambit of Section 5AA of the APGST Act. It was contended that the assessing authority had rightly treated the petitioner as the deemed first seller under Section 5AA and levied tax at the rate of 10%. 16. The appellate authorities have placed reliance upon the judgment in M/s. Aditya Music, Hyderabad v. State of Andhra Pradesh 2003 (37) APSTJ 211, wherein it was held that for the purpose of levy of tax under Sec....