BHIMASANKARAM
ASSOCIATED CEMENT COMPANIES LTD. – Appellant
Versus
COMMERCIAL TAX OFFICER, GUNTUR WEST, GUNTUR – Respondent
The petitioner is a company incorporated and registered under the Indian Companies Act, 1913, and has its registered office at 121, Queen's Road, Bombay. It carries on the business of manufacturing and selling cement and has its factories in various States of India including a factory known as Krishna Cement Works at Tadepalli within the Guntur district. It is a "registered dealer" within the meaning of the Madras General Sales Tax Act as it applied to the former State of Andhra. This writ petition relates to sales tax levied from the petitioner with respect to the assessment year commencing from 1st April, 1955, and ending with 31st March, 1956. The company objected on various grounds to the imposition of the tax on five categories of transactions of sale carried on by it. The Commercial Tax Officer, Guntur West, who was the original taxing authority overruled the objections and has determined the amount of tax payable by the petitioner at a particular amount. An appeal against his order is admitted to be pending before the Deputy Commissioner of Commercial Taxes, Guntur. This petition seeks the issue of a writ of certiorari quashing the order of the Commercial Tax Officer.
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