PADALA SATYANARAYANA REDDY Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Assailing the Assessment Order, dtd. 1/11/2014, passed by the 3rd Respondent, for the tax period July 2010 to July 2014, under the AP VAT Act, 2005, subjecting the contract receipts to tax at 5% for the period 17/9/2011 to 31/7/2014 as against 4% provided in the estimates, as illegal, improper, the present Writ Petition came to be filed.

(2.) The facts, in nutshell, are as under:

(3.) The learned counsel appearing for the Petitioner would submit that, the Authority concerned totally misunderstood the said judgment of this court, and, as such, passing of the Assessment Order by levying 5% of tax, is illegal, improper and incorrect. He submits that, as per the amendment, the Petitioner is liable to pay at 4% on the contract receipts for the period referred to in the Writ Petition.