APHC010181302008 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

MONDAY, THE SECOND DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NO: 120/2008 Between:

1. T HE STATE OF ANDHRA PRADESH, REPRESENTED BY THE STATE REPRESENTATIVE BEFORE STAT MEGHANA TOWERS, 4TH FLOOR, OPP: GURUDWARA BUS STOP, VISAKHAPATNAM.

...PETITIONER AND

1. D URGA LIQUOR INDUSTRIES PVT LIMITED, Dubuluru, Vijayawada, Krishna District.

...RESPONDENT to take the TRC on file and grant stay of operation of the impugned orders of the Hon'ble STAT, A.P., Hyderabad in TA.No. 67/2007, dated

15.02.2008 Counsel for the Petitioner:

1. GP FOR COMMERCIAL TAX Counsel for the Respondent:

1.

The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The assessment of the respondent, under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as ‘the Act’), for the assessment year, 2003-2004, had been completed by the Commercial Tax Officer, Vuyyuru, by way of an order of assessment, dated 23.06.2005. This order of assessment was revised by the Deputy Commission