GAYATRI METAL INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the orders of the Appellate Deputy Commissioner(CT), Vijayawada, in appeal No. 106/93 -94 dated 14.3.1995 arising out of the orders of the Commercial Tax Officer, Gudivada in G.I. No. 1650/88 -89, dt. 30.11.1993. Following are the facts leading to filing of this appeal: -

(2.) AGGRIEVED by the said order, the dealer filed this appeal, mainly contending that the revision of assessment made by the assessing authority, Gudivada is incorrect. There are no valid grounds for revising the original assessment order by the subsequent same cadre of officer. The lower appellate authority has not properly considered the objections raised by the appellant. The appellant ignored the fact that the tax was collected by the seller i.e., Andhra Pradesh State Road Transport Authority. Therefore the first assessing authority was rightly giving set off and that there is no justification to withdraw the exemption.

(3.) THE point that would arise for consideration in these circumstances is: -