1984 (6) TMI 213

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....against the decision of the Tribunal for the assessment year 1976-77. The assessee supplied stone ballast to the South Central Railway. Prior to the year 1978 he was not an assessee or a registered dealer on the rolls of the department. He had never submitted any returns as he was not liable to pay tax. On the information obtained from the South Central Railway, Vijayawada, the Commercial Tax Offi....

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....le to be taxed under the Andhra Pradesh General Sales Tax Act and under that bona fide mistake he did not file the return. The Commercial Tax Officer declined to accept the above explanation. He held that the assessee would have escaped tax had it not for the information gathered from the South Central Railway. He therefore drew the inference that the default committed by the assessee was delib....