KONATHALA APPARAO Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS appeal is directed against the order of the Additional Commissioner (CT)(Legal), A.P. at Hyderabad (The Addl. CCT for short) whereunder he has revised and set aside the order of the Appellate Deputy Commissioner (CT), Kakinada ("The ADC for short) and has resorted the order of the assessing officer levying tax on the lease rentals under section 5E of the APGST Act. Facts: -

(2.) AGGRIEVED of the said order of the Addl. CCT passed in exercise of his powers of revision, the instant appeal is preferred by the appellant assailing the legality and validity of the impugned order.

(3.) RIVAL Contentions: -