WESTERN INDIA GUNNIES PRIVATE LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) SYED SHAH MOHAMMED QUADRI. These three tax revision cases are filed by the same dealer against the common order of the Sales Tax Appellate Tribunal in three different appeals passed on March 1, 1988. They relate to three different assessment years. T. R. C. No. 259 of 1988 relates to the assessment year 1978-1979, T. R. C. No. 260 of 1988 pertains to the assessment year 1979-1980 and T. R. C. No. 261 of 1988 is in regard to the assessment year 1980-1981.

(2.) A common question of law arises in T. R. C. No. 259 of 1988 and T. R. C. No. 260 of 1988, that is, whether the successor assessing authority was justified in withdrawing the exemption and assessing the disputed turnover relating to the alleged second sales of cement gunny bags.

(3.) INSOFAR as the point under consideration is concerned, the Tribunal held that as the assessing authority had power under section 14 (4) (cc) of the Andhra Pradesh General Sales Tax Act, 1957 for assessing the correct amount of tax payable by the assessee, and as the exemption was wrongly allowed in the original assessment, invoking of the power under the said provision and passing the order of reassessment, was justified.