ANDHRA ENGINEERING CORPORATION Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the orders of Deputy Commissioner (CT), Secunderabad Division, Hyderabad in R.R. No. 41/98, dated 17 -4 -1999 revising the final assessment orders of Commercial Tax Officer, R.P. Road Circle, Secunderabad. The appellants are M/s. Andhra Engineering Corporation, R.P. Road Secunderabad. They are registered dealers on the rolls of Commercial Tax Officer, R.P. Road Circle, Secunderabad. They are doing business in Refrigeration, Water -coolers and Air conditioners etc. They filed A2 monthly returns for the year 1992 -93 disclosing certain turnovers. The Commercial Tax Officer after examination of the account books and after hearing their Auditor passed final assessment order dated 23 -3 -1996 as indicated below:

(2.) A notice in form B3 is issued accordingly.

(3.) HE issued pre -revision show cause notice dated 29 -8 -1998 to the assessee calling for their objections. Further time was granted as the assessee failed to file objections, revision dated 17 -4 -1999 was passed, revising the assessment for the year 1992 -93 as shown below: