STATE OF ANDHRA PRADESH Vs. K. RANGAPPA NAIDU

JUDGEMENT

(1.) IN this Tax Revision Case filed by the State, the short question that arises for consideration is, whether the action of the assessing authority in assessing the transaction representing consignment sale, which took place prior to 31.3.1976, in the assessment year 1981 -82 under the C.S.T. Act, is valid in law. The petitioner is a dealer in jaggery. In respect of the sales of jaggery relating to the period prior to 31.3.1976, the assessing authority proceeded to make assessment in the assessment year 1981 -82. It was noted that the assessee did not file 'F' forms in the CST. VI returns for the relevant period. On appeal to the Appellate Deputy Commissioner, the order of assessment was upheld. On further appeal to the Sales Tax Appellate Tribunal by the petitioner -assessee, it was held that there was no justification for assessing the disputed turnover in the assessment year 1981 -82 as that clearly related to the assessment year prior to 1976 -77.

(2.) THE learned Special Government Pleader for Taxes submits that admittedly no sales tax was paid on the transactions which took place before March, 1976 and the same came to the notice of the assessing authority in the assessment year 1981 -82 and therefore, assessment could not be said to be bad and Sales Tax Appellate Tribunal had erroneously held that the assessment was illegal.