Revisional authority must consider prior appellate orders and act within the four-year limitation for valid assessments and revisions.

ORDER:

Narsing Rao Nandikonda, J.

This Tax Revision Case is filed by the petitioner- State under Section 22 (1) read with Rule 10 of the Andhra Pradesh General Sales Tax Rules, 1957 aggrieved by the order, dated 23.04.2008 in T.A.No.281 of 2001, passed by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (STAT).

2. The brief facts of the case are that the respondent- M/s.Bharat Heavy Electricals Limited is on the rolls of the Commercial Tax Officer, Sanga Reddy (hereinafter referred to as ‘Assessing Authority’) and after considering the findings made in the show- cause notice, dated 27.12.1997, confirmed the same and accordingly the assessment for the year 1982- 1983 under the Commercial Sales Tax Act 1956 vide GI No.12032/82-82 (CT), dated 17.04.1998 is revised as under:

“Gross turnover : Rs.194,31,55,320-00

Exempted turnover: Rs. 27,69,95,453-00

Net turnover : Rs.166,61,59,867-00

3. Being aggrieved by the assessment made by the Assessing Authority, the respondent carried the matter before the learned Appellate Deputy Commissioner (CT), Secunderabad. Vide order, dated 14.03.1996, in Appeal No.C/116/87-88/NZB, the learned Appellate Deputy Commissioner after convincing and satisfied with the reasons explained by the Revenue as well as the respondent herein for the delay caused in submission of the C/D forms while condoning the delay, the learned Appellate Deputy Commissioner made the following order:

(a) The Appellate Deputy Commissioner set aside the impugned Assessment Order on the disputed Turnover of Rs.17,17,82,219-00 and remanded the matter back to the Assessing Authority with a direction to re-do the assessment to the extent afresh considering the 159 C/D forms sent therein, after examining the veracity of the said forms and grant necessary relief found eligible for, in accordance with the law.

(b) The learned Appellate Deputy Commissioner further observed that since the decision of the learned Tribunal has direct bearing on the disputed Turnover, the learned Appellate Deputy Commissioner dismissed the appeal on this score with a direction to the Assessing Authority to extend the benefit of reduction in rate of tax on such inter-State sales covered by Notification issued in G.O.Ms.No.403, Revenue, dated 01.05.1989.

(c) The learned Appellate Deputy Commissioner also observed that the Assessing Authority did not examine and analyze the factors which in his view rendered the appellants ineligible for deduction to the extent of the disputed turnover in question herein. Therefore, the learned Deputy Commissioner set aside the impugned assessment on this part of the disputed turnover and remanded the matter thereon back to the Assessing Authority with a direction to re-examine the facts and circumstances involved in the disputed turnover relatable to Freight charges and re- do the assessment to the extent of afresh, in accordance with law keeping in view the observations stated supra.

4. On remand from the learned Appellate Deputy Commissioner (CT), the learned Commercial Tax Officer, Sanga Reddy, after perusal of the findings, the proposals made in the show-cause notice, dated 27.12.1997 were confirmed and accordingly the assessment for the year 1982-83 under CST Act is revised as under :

“Gross Turnover : Rs.194,31,55,320-00

Exempted Turnover : Rs. 27,69,95,453-00

Net turnover : Rs.166,61,59,867-00

NTO at 4% on : Rs.166,04,55,357-00

Tax due : Rs.6,64,18,214-00

NTO at 10% on : Rs. 57,04,510-00

Tax due : Rs. 5,70,451-00

Total : Rs.6,69,89,165-00

Total tax due : Rs.6,69,89,165-00

Less Tax paid : Rs.6,39,97,170-00

Balance : Rs. 29,91,995-00”

5. Admittedly, the said orders are consequential orders pursuant to the order, d