STATE OF ANDHRA PRADESH Vs. VENKATRAMANA ENTERPRISES

JUDGEMENT

(1.) THESE two revision cases are preferred by the State under Section 22(1) of A.P. General Sales Tax Act, against the orders passed by the Sales Tax Appellate Tribunal, A.P. Visakhapatnam Bench, in T.A. No. 228 of 2005 dated 21.06.2012 and in T.A. No. 817 of 2003 dated 14.12.2011 respectively. The respondent in TREVC. No. 7 of 2013 is a registered dealer who is carrying on the business in Corriander. The assessment order made under the A.P. General Sales Tax Act for the Assessment Year 1997 -98 was revised by the Deputy Commissioner holding that certain turnovers did not suffer tax even though certificates were issued stating that tax and cess was paid on the said turnover. Aggrieved by the said order the dealer preferred an appeal before the Tribunal which was allowed by the order under revision and the order of the Deputy Commissioner was set aside.

(2.) THE respondent in TREVC. No. 95 of 2013 is also a registered dealer who is carrying on the business in Corriander. The final assessment order passed by the Commercial Tax Officer for the Assessment Year 1997 -98 was revised by the Deputy Commissioner on the very same ground that certain turnovers did not suffer tax inspite of the fact that certificates were issued stating that tax and cess was paid on the said turnover. Aggrieved by the said order the respondent preferred an appeal before the Tribunal which was allowed by the order under revision and the order of the Deputy Commissioner was set aside. The said orders passed by the Tribunal are questioned in these two revision cases filed by the State.

(3.) WE have heard the learned counsel for both the parties.