SRIKANTH TRADING COMPANY Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The petitioner is a dealer registered under the Andhra Pradesh General Sales Tax Act, 1957. It challenges the validity of the order of the Sales Tax Appellate Tribunal in T.A. No. 722 of 1984 dated 22/03/1988 as illegal and arbitrary.

(2.) The short question that arises for consideration is whether an auditor is an agent within the meaning of clause (a) of rule 58 of the Andhra Pradesh General Sales Tax Rules, 1957.

(3.) The petitioner is a dealer in groundnuts. For the assessment year 1981-82, the Commercial Tax Officer completed the assessment. One of the items of assessment was based on the check of the lorry by the Commercial Tax Officer who found that 739 bags of groundnut seeds were purchased by the petitioner and on that he added an estimated turnover of Rs. 3,15,500 in the assessment. The petitioner, however, denied the purchase of 739 bags of groundnut seeds and its sale.