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of <h1>Special appeal dismissed for lack of evidence</h1> <h3>Constructional Engineers and Builders Versus Commissioner of Commercial Taxes</h3> Constructional Engineers and Builders Versus Commissioner of Commercial Taxes - [1993] 89 STC 151 (AP) The High Court of Andhra Pradesh dismissed the special appeal challenging the Commissioner's order. The appellant's claim for receipts from works contracts and reduction of profits were not supported by material. The Deputy Commissioner had no justification to interfere without finding illegality or impropriety in the assessing authority's order. The appeal was dismissed without costs.
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