V-GUARD INDUSTRIES LTD Vs. COMMERCIAL TAX OFFICER
LAWS(APH)-2022-1-72
HIGH COURT OF ANDHRA PRADESH
Decided on January 04,2022

V-Guard Industries Ltd Appellant
VERSUS
COMMERCIAL TAX OFFICER Respondents

JUDGEMENT

AHSANUDDIN AMANULLAH, J. - (1.) Heard Mr. K. Srinivasa Rao, learned counsel for the petitioner and Mr. T. C. D. Sekhar, learned Government Pleader, Commercial Tax, for the respondents.
(2.) The writ petition is directed against the order, dtd. 26/11/2021, passed by the respondent no.1 by which the claim for exemption being charged under the Andhra Pradesh Value Added Tax Act, 2005 (hereinafter referred to as 'the Act") with regard to the goods replaced being covered under warranty of the product sold by the petitioner has been rejected for the period 2014-15 and 2015-16.
(3.) Learned counsel for the petitioner submitted that initially also an Assessment Order was passed levying tax on such product, but in appeal, by order dtd. 10/9/2018 passed by the Appellate Deputy Commissioner (CT), Tirupathi, in ADC Order No.3549/11/9/2018, the Assessment Order was set aside and the matter was remanded to the respondent no.1 with a direction to examine the issue after verifying the relevant records. Learned counsel submitted that on such remand, pursuant to the notice issued by the authority, the petitioner had produced all the relevant records, but still the order impugned has been passed which is against the law. It was submitted that the goods on which the authorities have proposed tax are exempted for the reason that no sale of such goods has taken place and the same has been given to the customer by way of replacement being covered under warranty. Learned counsel submitted that all the details which are required to be furnished to justify the claim for such exemption, were before the authorities, but ignoring the same, the order impugned has been passed. Learned counsel further contended that even otherwise, the order remanding the matter to the respondent no.1 was passed on 10/9/2018, which required the respondent no.1 to pass order latest by 26/10/2021. But the same has been passed on 26/11/2021, which is beyond the period prescribed under the statute and thus, on this ground alone, the order impugned requires to be set aside.;


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