STATE OF ANDHRA PRADESH Vs. RAGHAVENDRA AGENCIES

JUDGEMENT

(1.) SINCE the question of law involved in all these appeals is one and the same, they are heard together and are being disposed of by this common judgment. These Tax Revision Cases are filed by the State (petitioner -respondent) under Section 22(1) of Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act") read with Rule 39 of Andhra Pradesh General Sales Tax Rules, 1957, against the orders of the Sales Tax Appellate Tribunal (for short "the Tribunal") dated 31.10.2012, 07.11.2012, 07.11.2012 in T.A. Nos. 302 of 2012, 146 of 2012, 145 of 2012, raising the following common question of law: - -

(2.) THE assessee was a dealer on the file of Commercial Tax Officer, Proddatur Town, Kadapa District dealing in pulses, cakes and oils. The assessee has closed his business with effect from 15.11.2006. The Assistant Commissioner (CT), Kadapa Division, Kadapa passed assessment orders on 05.03.2010 for the years 2006 -2007 and 2007 -2008 and directed to pay penalties of Rs. 26,39,612/ - and Rs. 15,47,829/ - respectively, and further passed another assessment Order dated 31.10.2008 for the year 2006 -2007 and directed to pay tax of Rs. 26,39,612/ -. Aggrieved by the same the respondent -appellant filed appeals before the Appellate Deputy Commissioner (CT), Kurnool, who recorded as follows:

(3.) IN arriving at conclusion that the remand was totally unwarranted and unnecessary, the Tribunal relied on the judgments reported in Soft Foam Industries (P) Ltd., Hyderabad v. State of A.P., (2004) 39 APSTJ 192 and Kanyakaparameswari Trading Company and Others v. The State of Andhra Pradesh : (1985) 54 STC 135. Finally, the Tribunal had set aside the orders of the Appellate Deputy Commissioner (CT), Kurnool.