REGENT COMPUTRONICS PVT. LTD.

REKHA TIMBER DEPOT Appellant

V/S

DEPUTY COMMERCIAL TAXES OFFICER Respondents

Referred Judgements :-

HUGS ADVERTISING INDUSTRIES AND OTHERS VS. COMMERCIAL TAX OFFICER,VADAPALANI ASSESSMENT CIRCLE,CHENNAI [REFERRED TO]
K.M.S. LAKSHMANIER AND SONS (P) LTD.,VS. THE SALES TAX APPELLATE TRIBUNAL,HYDERABAD [REFERRED TO]
K. BALAKRISHNAIAHVS. COMMERCIAL TAX OFFICER,MAHABOOBNAGAR AND OTHERS [REFERRED TO]
HOOSEIN KASAM DADA (INDIA) LTD.VS. THE STATE OF MADHYA PRADESH [REFERRED TO]
STATE OF ANDHRA PRADESH VS. HINDUSTAN SHIPYARD LIMITED AND OTHERS [REFERRED TO]
HARDEODAS JAGANNATH VS. THE STATE OF ASSAM AND OTHERS [REFERRED TO]
STATE OF ANDHRA PRADESH VS. KOTHURI VENKATESWARLU AND SONS [REFERRED TO]
VINOD GURUDAS RAIKAR VS. NATIONAL INSURANCE COMPANY LIMITED [REFERRED TO]
STATE OF ANDHRA PRADESH VS. MCDOWELL AND CO [REFERRED TO]

JUDGEMENT

(1.) In all these writ petitions, the validity of the first proviso to sub-section (1) of Section 19 as well as sub-section (2) of Section 21 of the Andhra Pradesh General Sales Tax Act, 1957 as substituted by Act No. 8 of 1997 with effect from 4-1-1997 is questioned on various grounds.

(2.) Since a common issue is raised in all these writ petitions, they are being disposed of by the following common order.

(3.) Sections 19 and 21 of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act") deal with the provisions of appeal before appropriate authorities.

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REKHA TIMBER DEPOT Vs. DEPUTY COMMERCIAL TAXES OFFICER

Referred Judgements :-

JUDGEMENT

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