2008 (11) TMI 379

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.... ARIJIT PASAYAT J.-Leave granted. The challenge in this appeal is to the judgment of the Division Bench of the Andhra Pradesh High Court Reported as Kumar Spiriiiits Pvt. Ltd. v. State of A.P. [2006] 146 STC 581. dismissing the revision petitions and special appeals filed by several assessees under section 22(1) (so far as the revisions are concerned) and section 23(1) (so far as the appeals are concerned) of the Andhra Pradesh General Sales Tax Act, 1957 (in short, "the Act"). The basic issues involved are the same. For different assessment years, orders were passed by exercising revisional power by the Commissioner of Sales Tax. In some cases the Deputy Commissioner exercised revisional power. The issue involved was whether the value r....

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....ey were not taken into account while making assessment though they were entered in the books of account. These facts came to light subsequently when the task force of the Department verified the books of account of the above two manufacturers. Therefore, revisional proceedings were initiated to include the amounts in question in the taxable turnover in respect of the amounts representing the value covered by the credit notes. In some cases the Commissioner passed revisional orders because according to him while revising the assessment, the Deputy Commissioner had not taken the correct figures. The assessees' stand before the authorities as well as the High Court was that the first seller had collected tax on the total turnover representing ....

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....s. 110 his liability to pay tax shall be on Rs. 10 i.e., 110-100. The Department's stand is that it should be 20 i.e., 110-90. This stand will not be correct if the first seller had paid tax on 100. Therefore, it has to be verified as to what was the amount on which tax was paid on the illustrative figures given above by the selling dealer. The stand of the assessees before the Tribunal and the High Court was that they were not given personal hearing and only on consideration of their objections, the orders were passed by the authorities. The Tribunal and the High Court held that since the objections were considered, there was no need for giving personal hearing. Such conclusion is clearly unsustainable. It is conceded that the books ....