LISTEN LIGHTS Vs. STATE OF ANDHRA PRADESH
SALES TAX TRIBUNAL
STATE OF ANDHRA PRADESH
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J. Shyam Sundar Rao, Chairman -
(1.) THIS is an appeal filed against the Revisional orders of Deputy Commissioner (CT), Abids Division, Hyderabad in RR No. 24/2006 -07, dated 22 -11 -2006. The disputed turnover is Rs. 4,55,224/ -. The appellant is M/s. Listen Lights, Hyderabad. The appellant is a works contractor. It is on the rolls of Commercial Tax Officer, Basheer Bagh Circle, Hyderabad. The Commercial Tax Officer passed final assessment order on 23 -11 -2002 for the assessment year 2001 -02 under the provisions of APGST Act, 1957.
(2.) THE Deputy Commissioner (CT), Abids Division, Hyderabad having observed that the order passed by the Commercial Tax Officer is prejudicial to the interests of revenue, by virtue of powers under Section 20(2) of the APGST Act, issued pre -revision show cause notice, calling for the objections of the assessee. The assessee failed to file any objections. The Deputy Commissioner after examining the record holding that the amount is not deductible from the gross turnover under Rule 6(1)(V) and confirmed the proposed revision. Aggrieved by the same, the present appeal is preferred before this Tribunal. In the appeal grounds it has been contended as follows:
(3.) THE impugned order passed by the Deputy Commissioner does not take into account the evidence placed before him, the established statutory position, impugned order is perverse, untenable and illegal in the facts and circumstances of the case. The Revisional Authority is erroneous is not appreciating the detailed submissions made by the appellant under reply dated 3 -7 -2006 to the show cause notice.;
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