TEXMACO LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed by M/s. Texmaco Limited, Cuddapah, against the orders of the Appellate Deputy Commissioner (CT), Kurnool in appeal order No. 28/98 -99 (CTR), dated 1.8.1998 passed dismissing the appeal against the assessment order No. 4704/95/CST, dated 25.3.98 of the Commercial Tax Officer -II, Cuddapah. The turnover and tax involved in dispute of rate of tax in this appeal are Rs. 7,68,43,780 -00 and Rs. 17,10,850 -00 and on another turnover Rs. 32,93,071 -00 the acceptance of C & D forms to be produced at the time of hearing is requested to be admitted. There are three points to be decided in this appeal.

(2.) ON all the above three points the Appellate Deputy Commissioner (CT) confirmed the orders of the assessing authority.

(3.) IN the appeal petition it was stated by the appellants that they may be permitted to submit C & 'D' forms on a turnover of Rs. 32,93,071/ - at the time of hearing of the appeal. But at the time of hearing, the assessees have not filed the said 'C' & 'D' forms. Hence the appeal is liable to be dismissed on this point, without going into any other aspect of the matter.