Navodaya Traders vs Commissioner, Commercial Taxes, Andhra Pradesh

S. Parvatha Rao, J.—These special appeals are preferred by the same assessee questioning the orders dated December 9, 1987 of the Commissioner of Commercial Taxes, Andhra Pradesh, relating to the assessment years 1980-81, 1981-82 and 1982-83 respectively. The common question involved in these appeals is :

"Whether shell grit and mineral mixture dealt with by the assessee fall within the meaning of the term ''poultry feed'' covered by entry 80 of the First Schedule of the Andhra Pradesh General Sales Tax Act, 1957 (for short, ''the Act'') ?"

The Commissioner finds that the record showed that these commodities were used as supplementary diets to the poultry in combination with the other suitable ingredients necessary for the manufacture of poultry feeds. He does not find that they are used for any other purpose. In the circumstances, these special appeals are covered in favour of the assessee by the decisions of the division Benches of this Court in State of Andhra Pradesh v. Tirumalagiri Traders, Gudiwada (1) [1989] 73 STC 237; (1989) 8 APSTJ 246, State of Andhra Pradesh v. Balaji Poultry Agencies, Gudiwada [1991] 82 STC 353; (1991) 12 APSTJ 147 and State of Andhra Pradesh v. J. K. & Company [1993] 89 STC 350; (1992) 15 APSTJ 166.

In the result, the special appeals are allowed. No costs. The turnover relating to the said goods shall be subjected only to 1 per cent tax as they fall under entry 80 of the First Schedule to the Act.

Appeals allowed.