(1.) THIS appeal is filed against the orders of the Appellate Deputy Commissioner (CT), Guntur (The ADC for short) vide Appeal No. 60/96 -97 dated 24.06.1999 wherein the ADC dismissed the appeal holding that the assessment order of the Deputy Commercial Tax Officer, Sambasivapet Circle ('The DCTO' for short) vide G.I. No. 2658/95 -96 dated 18.06.1996 is valid.
(2.) GROUNDS OF AFPEAL: -
(3.) POINTS FOR DETERMINATION: -