THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN T.REV.C.Nos.157, 174 and 203 of 2008 Dated:28.04.2011 Between: The State of Andhra Pradesh, represented by The State Representative before STAT, Meghana Towers, 4th Floor, Opp:Gurudwar Bus Stop, Visakhapatnam .. Petitioner And M/s.Hemadri Enterprises, Tadepalli .. Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN TAX REVISION CASE Nos.157, 174 and 203 of 2008 COMMON ORDER: (per Hon’ble Sri Justice V.V.S.Rao) Tax Revision Case Nos.157 and 174 of 2008 and Tax Revision Case No.203 of 2008, under the provisions of the Andhra Pradesh Value Added Tax Act, 2005 (the Act, for brevity), are filed against the common order of the Sales Tax Appellate Tribunal (STAT), Visakhapatnam Bench dated 04.02.2008 and 20.02.2008 in T.A.Nos.245 and 247 of 2007 and 246 of 2008 respectively. The appeals are filed by the State. The respondent, who is a registered dealer under the Act, was in the business of buying used beer/liquor bottles from the hawkers and unregistered dealers and sell them to Breweries and Distilleries after cleaning them. In the returns, the dealer claimed input tax credit which was denied by the assessing officer. The assessment order was confirmed by the Appellate Deputy Commissioner. Aggrieved by which the dealer went in appeal under Section 33(1) of the Act. The appeals were allowed by the STAT. Aggrieved by which the revisions are filed. The Tribunal inter alia rejected the contention of the State that the Advance Ruling issued by the authority under Section 67(3) of the Act is binding on the assessing officer as well as the appellate authority. The question whether sale of recycled beer/liquor bottles constitutes second and subsequent sale exempt from tax under Section 2(38) and 4(5) and (6) read with Item 1 of Schedule VI of the Act is no more res integra. A Division Bench of this Court, (consisting one of us (Justice Ramesh Ranganathan) as a member) in Sree Manasa Enterprises, Peerzadiguda, Rangareddy District v. Commercial Tax Officer, Nacharam Circle, Hyderabad[1], held that the levy of tax at 4% under Section 4(3) read with Item 90 of Schedule IV of the Act on beer/liquor empty bottles is valid. In view of the binding judgment of this Court, these revisions must succeed. These Tax Revision Cases are, accordingly, allowed. There shall be no order as to costs. _______________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 28.04.2011 KH [1] 2009 40 APSTJ 222