1977 (3) TMI 148

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....G. C.J.-The only question that falls for consideration and decision in this tax revision case is whether a particular direction issued by the Board of Revenue is a clarification given by it on a question referred to it within the meaning of section 14(6) of the Andhra Pradesh General Sales Tax Act. For the assessment year 1966-67, the assessment was made on 17th November, 1970. The Appellate As....

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....ive months and fourteen days. In order to get over this difficulty, the department relied on a reference to the Board of Revenue made by the Deputy Commissioner and the direction given by the Board on that representation on 17th January, 1970. The assessment is in regard to jaggery. This Court rendered a decision in Irri Veera Raju v. Commercial Tax Officer[1967] 20 S.T.C. 501. dealing with sectio....

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.... The Board then gave a direction, which reads: "In the circumstances stated in the reference cited, the Deputy Commissioner of Commercial Taxes, Kakinada, is requested to keep the assessments of dealers in jaggery pending until further orders."   After the amendment was made by the legislature, the Board vacated this direction on 5th August, 1970. This period of six months and eighteen ....

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....king the assessment." The Tribunal held that the order issued by the Board of Revenue on 17th January, 1970, and which it rescinded on 5th August, 1970, is not a clarification within the meaning of section 14(6) of the Act and does not, therefore, save the limitation of this particular assessment. We are in complete accord with this view. What the Board of Revenue gave was only an administra....