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CASE NO.: Appeal (civil)  6102-6104 of 2002

PETITIONER: State of Andhra Pradesh

RESPONDENT: M/s. Repute Plastic Colours Ltd

DATE OF JUDGMENT: 27/03/2008

BENCH: ASHOK BHAN & DALVEER BHANDARI

JUDGMENT: JUDGMENT O R D E R

CIVIL APPEAL NOS.6102-6104 OF 2002 W I T H C.A.NOS.6093-6094 OF 2002 Commissioner of Commercial Taxes,  Andhra Pradesh                                  .....Appellant         Versus M/s. Repute Plastic Colours Ltd.                .....Respondent

       C.A.Nos.6102-6104 OF 2002 relate to assessment years 1990-91, 1991-92 and 1992-93  and C.A.Nos.6093-6094 of 2002 relate to assessment years 1994-95 and 1995-96.         The respondent in these appeals was purchasing, amongst other items, Low Density  Polyethylene (LDPE) granules being used in the manufacture of cable sheathing  compound and claimed set-off of tax on the said purchase.  By order dated 11th July 1994,  the Commercial Taxes Officer allowed the set-off.  The Dy. Commissioner of Commercial  Taxes exercising revisional jurisdiction set aside the order of the Commercial Taxes  Officer.  Aggrieved by the said order, the respondent approached the  Andhra Pradesh  Sales Tax Appellate Tribunal, by  

C.A.Nos.6102-6104/2002 etc. .... (contd.) - 2 - order dated 20th April 1998, set aside the order of the revisional authority and held that  the respondent is entitled to set-off as claimed by it and allowed by the Commercial Taxes  Officer.  Aggrieved by the order of the Tribunal, the respondent approached the High  Court and the High  Court, by order dated 23rd August 2001 passed in Tax Revision Case  Nos.212, 237 and 238 of 1998, upheld the order of the Tribunal.  The said order is under  challenge in C.A.Nos.6102-6104 of 2002.           In respect of assessment year 1994-95 and 1995-96, the High Court, relying upon its  order in Tax Revision Case Nos.212, 237 and 238 of 1998 allowed the appeals filed the  respondent herein.  The said order is under challenge in C.A.Nos.6093-6094 of 2002.         The High Court has in its order observed that the finding recorded by the Tribunal  that the respondent processed LDPE granules for a certain purpose, but granules remain  LDPE granules and it is not a new product, is a finding of fact and the Tribunal being the  final fact finding authority under the A.P. General Sales Tax Act and there being no  evidence on record to show that a new product had come into being which was marketable  and known to the commercial world, no interference with the order of the Tribunal was  called for.           We agree with the view taken by the  High Court that the  

C.A.Nos.6102-6104/2002 etc. .... (contd.) - 3 - finding of the Tribunal being a finding of fact, could not be interfered with.           The appeals are, therefore, dismissed.  No costs.