ARVIND GARMENTS Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THIS appeal under section 23(1) of the Andhra Pradesh General Sales Tax Act, 1957 ("the Act", for short) read with rule 41 of the Rules under the said Act by the appellant/dealer is directed against the orders dated March 24, 2004 of the Commissioner of Commercial Taxes in CCT's. Ref. L.III(2)/679/2002. We have heard the submissions of the learned counsel for the appellant/dealer and the learned Special Standing Counsel for Commercial Taxes. We have perused the material record.

(2.) THE facts, which are necessary for consideration, in brief, are as follows: - -

(3.) THE learned counsel for the appellant would contend as follows: