APHC010542992008 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

MONDAY,THE NINTH DAY OF FEBRUARY 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: 184/2008 Between:

1. T HE STATE OF ANDHRA PRADESH, REPRESENTED BY THE STATE REPRESENTATIVE BEFORE STAT D.NO. 50-50-30/12 (2)

MEGHANA TOWERS, OPP: GURUDWARE BUS STOP, ...PETITIONER AND

1. M/S A B C ENGINEERING WORKS, Vijayawada.

...RESPONDENT to take the TRC on file and set aside the order of the Honble STAT, Visakhapatnam Bench in TA.No. 4/2007 dated 14.12.2007 Counsel for the Petitioner:

1. GP FOR COMMERCIAL TAX Counsel for the Respondent:

1. G NARENDRA CHETTY The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The assessment of the respondent for the year 2002-03 was completed by the Commercial Tax Officer, Autonagar circle, Vijayawada by way of an assessment order dated 29.03.2004. Subsequently, there was a reassessment conducted by the Commercial Tax officer, who passed an order of reassessment dated 21.02.2005 under Section 14 (4) of A.P.GST Act.

2. Aggrieved by the said order of re