DEEPAK AND COMPANY Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE appellant M/s. Deepak and Company, Balanagar prefers this appeal against the revision order dated 04.04.2000 passed by the Deputy Commissioner (CT), Hyderabad Rural Division, who revised the assessment order dated 24.09.1998 passed by the Commercial Tax Officer, OFA, Hyderabad Rural Division invoking power under Section 20(2) of the APGST Act. Brief facts relevant for adjudication are as under.

(2.) THE appellants are manufacturers of Cable Drums and Sizes and assessees on the rolls of Commercial Tax Officer, OFA, for the year 1995 -96 under the APGST Act' 57. They were finally assessed to tax on a net turnover of Rs. 45,64,522/ -.

(3.) AGGRIEVED , the appellant carried the matter in 2nd appeal before us.