STATE OF ANDHRA PRADESH Vs. PARASU KUPPUSWAMY CHETTY AND SONS

JUDGEMENT

(1.) We are of the opinion that these four tax revision cases should be referred to a Full Bench of three Judges. Mr. D. V. SastriS.1977] 39 S.T.C. 547)S.20(2) of the A.P. General Sales Tax ActS.11 of the A.P. General Sales Tax Act was struck down by this Court in K. Venkata Ramana v. State of A.P. ([1969] 24 S.T.C. 367)S.9 of 1970. The learned counsel appearing for the respondents contend that it is not possible to draw any such distinction between assessments which have been made by an assessing authority and assessments revived by a Deputy Commissioner in exercise of revisional jurisdiction because of the Validation Act andS.

(2.) The question that requires to be resolved in these cases is :

(3.) The Government Pleader for HomeS.