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1970 Supreme(AP) 230

A.SAMBASIVA RAO, GOPALRAO EKBOLE, N.KUMARAYYA
Allied Exports and Imports, Gudur Nellore District – Appellant
Versus
State OF A. P. , Hyderabad – Respondent


G. R. EKBOTE, J.

( 1 ) THE petitioner firm is a registered dealer and deals in mica. For the year 1957-57 the firm was assessed to sales tax on a turnover of Rs 4. 94. 315-6. by an assessment order D/- 30-9-1958.

( 2 ) ON information the assessing authority after due notice assessed the dealer on an additional turnover of Rs. 1,50,000. 00 as escaped turnover by its order D/- 31-3-1963.

( 3 ) AGGRIEVED by that order the petitioner firm preferred an appeal to the Assistant Commissioner. The appellate authority though that the escaped turnover is more than what has been found by the assessing authority. The appellate authority therefore by its order D/- 28-9-1964 remanded the case to the assessing authority with a direction to proceed on the lines suggested in the order.

( 4 ) THE firm further carried an appeal to the Sales Tax Appellate Tribunal. The Tribunal by its order D/ 9-3-1966 directed the remand of the case to the assessing officer after setting aside the order of the appellate authority. The assessing authority was asked to make afresh assessment in the light of the observations made in that order. It is against the said in that order. It is against the said order of the App














































































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