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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P.SAM KOSHY, SUDDALA CHALAPATHI RAO
Maha Rastra Apex Corporation Ltd. – Appellant
Versus
State of Andhra Pradesh, Rep. by its Sales Tax Appellate Tribunal, Hyderabad – Respondent
ORDER :
Suddala Chalapathi Rao, J.
Though these Tax Revision Cases arise out of separate assessment orders, since the petitioner and the lis involved, are one and the same, they are being heard together and disposed of by this common order.
2. These Tax Revision Cases are filed by the petitioner/assessee assailing the orders passed by the learned Sales Tax Appellate Tribunal, Andhra Pradesh at Hyderabad (for short ‘the STAT’) in TA.No.419 and 420 of 2004, dt.02.09.2009, relating to the assessment years 1995-96 and 1996-97, respectively.
3. The facts in brief are that, the petitioner/assessee is engaged in the business of hire purchasing and leasing and is registered on the rolls of Commercial Tax Officer, Marredpally Circle, Secunderabad (for short ‘the Assessing Authority’) under the provisions of APGST Act, 1957 (for short ‘the Act’), and the Assessing Authority, by order, dt.16.11.1998, granted exemption towards second sales turnover for 1995-96 based on the details furnished by it.
4. Subsequently, invoking power under Section 14(4) of the Act, the Assessing Authority reopened the assessment, issued a pre-assessment notice, and by orders, dt.21.01.2000, for both the assessment years
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....
Revisional authority must consider prior appellate orders and act within the four-year limitation for valid assessments and revisions.
Tax assessments and revisions must rely on new materials; pre-existing information cannot justify revisional authority under Section 14(4) of the Act.
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