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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P.SAM KOSHY, NARSING RAO NANDIKONDA
Sales Tax Appellate Tribunal – Appellant
Versus
Bhart Heavy Electriclas Limited – Respondent
| Table of Content |
|---|
| 1. facts of the case regarding tax assessment (Para 1 , 2 , 3 , 4) |
| 2. controversy about revisional authority and limitations (Para 5 , 10) |
| 3. court's view on the authority's revisions (Para 6 , 8 , 12) |
| 4. justification for tribunal's decision (Para 13) |
| 5. final dismissal of the tax revision case (Para 14) |
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 turno
Revisional authority must consider prior appellate orders and act within the four-year limitation for valid assessments and revisions.
The court ruled that without sufficient evidence to support tax exemption claims on second sales, the decisions of the revisional authority and Sales Tax Appellate Tribunal were justified, with no er....
The court established that a review petition cannot be used to reargue settled issues and must demonstrate an apparent error on the face of the record.
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