PRATHISTA INDUSTRIES LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard Sri S.R.R. Viswanath, learned counsel for the petitioner and the learned Special Government Pleader for Commercial Taxes for the respondents. The assessment order dated May 19, 2012 passed by the first respondent for the tax period April, 2008-March, 2009 is assailed in this writ petition on a singular ground that the order is in violation of section 67(3) and (4) of the Andhra Pradesh Value Added Tax Act, 2005 (for brevity "the Act").

(2.) The relevant facts may be noticed:

(3.) For a ruling on the above aspect, the petitioner made an application to the Advance Ruling Authority-the second respondent on February 6, 2009 and sought advance ruling with regard to classification of certain specified products, under the Act. The second respondent is required under the provision of section 66(4) and (7) of the Act to pronounce advance ruling within the stipulated time. The second respondent-authority however failed to do so within the stipulated period. The order of the authority was effectively served on the petitioner on May 3, 2012.