SEVEN STAR LIQUORS Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) This Special Appeal filed under Sec. 23(1) of the Andhra Pradesh General Sales Tax Act (for short 'the Act') is directed against the order of the Commissioner of Commercial Taxes of Andhra Pradesh passed in proceedings LV (2)/178/94, dated 17.5.1996.

(2.) The appellant is M/s.Seven Stars Liquors, Vijayawada. The appellant was assessed by the Commercial Tax Officer, Company Circle, Vijayawada for the year 1980-81 on the following turnovers vide assessment order in G.I.No.6026/80-81, dated 16.6.1981. <FRM>JUDGEMENT_128_LAWS(APH)1_20022.htm</FRM>

(3.) The said assessment order was served on the petitioner-assessee on 8.7.1981. On further examination of the books of accounts and also basing on investigation by the assessing authority, it was found that the Excise Duty collected and paid on beer and liquor sold by the assessee was not reported in the A-2 returns nor submitted in the turnover statements filed before the Commercial Tax Officer at the time of finalisation of accounts. Therefore, the Commercial Tax Officer proposed the above turnover for levy of tax and accordingly issued show-cause notice No.G.I.No.6026/80-81, dated 1.9.1983 under Sec. 14(4) of the Act. It reads :