( 1 ) THESE 14 revisions are directed against a common order made by the Sales Tax Appellate Tribunal in Tribunal Appeal Nos. 271, 281, 282, 283, 284, 320, 321, 322, 323, 324, 364, 365, 366, 367, 368,369,370,371,372,373, 374,375, 376,377, 387, 388, 419, and 451 of 1976, dt. 3rd June 1977. Two questions have been raised by mr. P. Venkatarama Reddi, learned counsel for the petitioners; (1) that in cases of provisional assessments made beyond the year interest demanded in respect of euch provisionally assessed tax is without the authority of law, and (2) that even in respect of provisional assessments made within the year interest cannot be calculated and collected in respect of such assessments after the close of the assessment year.

( 2 ) TO determine the questions raised by the learned counsel for the petitioners, a few facts may be stated. The petitioners are all dealers^ jaggery at Anakapalli. They submitted returns for the preceding months in Form No. A, 2 as required under Rule 17 of the a. P. General Sales Tax Rules. Along with the returns, they also filed proofs of payment of full amount of the tax due on or before the 25th day of every month showing the total and net turnove

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