SYSTEMIC MINERALS PVT. LTD. Vs. STATE OF ANDHRA PRADESH
SALES TAX TRIBUNAL
Systemic Minerals Pvt. Ltd.
STATE OF ANDHRA PRADESH
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M.Ramakrishna, Chairman -
(1.) THIS is an appeal filed by M/s. Systemic Minerals Pvt. Ltd., Karmanghat, against the orders of the Deputy Commissioner(CT), Hyderabad, Rural Division, Hyderabad in R.R. No. 2/96 -97, dated 31.10.1996. The appellant disputed the very basis of the revision, in addition to the merits of the case. The assessment order of the Commercial Tax Officer, Saroornagar Circle in GI No. 10665/93 -94, dated 25.8.1994 was revised by the revising authority in R.R. No. 2/96 -97, dated 7.8.1996 bringing a turnover of Rs. 3,77,790.00 to tax, and levying turnover tax on Rs. 11,130.00 in the place of Rs. 1,130.00. The revising authority revised the assessment second time through the impugned order on the ground that the turnover tax was levied at 1 per cent instead of 2 per cent since the gross turnover exceeded Rs. 1 crore.
(2.) THE Authorised Representative has cited the judgment of the Hon'ble High Court of Andhra Pradesh in the case of the State of A.P. v. Panduranga Rice Mill Contractors Co., Gudlavaleru, Krishna District : (1997) 24 APSTJ 247 wherein following the judgment of the High Court in the case of Manepalli Venkatanarayana and Others v. The State of Andhra Pradesh and Others : (1959) 10 STC 524, it has been held that the power of revision under Section 20 of the APGST Act cannot be exercised for a second time.
The State Representative has stated that the second revision was made on a different ground, it is observed in the above judgment that it is not the reason which determines the exercise of power, it is the provision in the Act granting the power which has to be looked into as to whether such power to revise the order of assessment for the second time exists. It has been held that such exercise of revision even on different grounds cannot be exercised second time.
In the result, the appeal is allowed and the impugned orders of the revising authority dated 31.10.1996 are set aside.
Dictated to the Stenographer, transcribed by him, pronounced in the Open Court on this the 24th day of April, 1998.;
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