- (1.) WE have heard Mr. M.N. Rao, learned Senior Counsel for the Appellant, and Mr. Koka Raghava Rao, learned Senior Counsel for the Respondents. The Appellant filed a Writ Petition before the High Court challenging the Government Memo bearing No. 53736/CT -II/1/99 -01 dated 07.02.2000 as illegal, without authority of law and ultra vires G.O. Ms. No. 314 dated 28.04.1988. In the Writ Petition, the Petitioner (Appellant herein) also challenged the assessment order dated 05.08.2002 passed by the Commercial Tax Officer, I (FAC), Tirupathi.
(2.) THE High Court in the impugned order did not go into the merits of the issues raised by the Appellant and directed the Appellant to pursue its remedy of statutory appeal Under Section 19 of the Andhra Pradesh General Sales Tax Act, 1957 (for short, '1957 Act'). It is from this order that the present appeal arises, by special leave. Tirumala Tirupathi Devasthanams (TTD) invited tenders for the supply of Cow Ghee with agmark in the year 2001 -02. The Appellant submitted its tender and its tender being the lowest was accepted. In the tender conditions, TTD had stated that it was exempted from tax on sales and purchases under the 1957 Act vide G.O. Ms. No. 314 dated 28.04.1988.
(3.) THE Commercial Tax Officer, I (FAC), Tirupathi, initially issued provisional show cause notice to the Appellant and thereafter further notice by intimating that the benefit of exemption granted in G.O. Ms. No. 314 28.04.1988 was applicable to the purchases and sales made by TTD only and the benefit cannot be extended to the dealers and since in the present case the tax liability is on the dealer, the Assessee was liable to pay tax @ 8% as per Entry No. 154 First Schedule of the 1957 Act. The Appellant filed its objections to the provisional show cause notice and further notice. The Commercial Tax Officer, after hearing the Appellant by its order dated 05.08.2002 passed the assessment order.;