1987 (12) TMI 318

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....Notification II appended to G.O. Ms. No. 1025, Revenue Department, dated 22nd August, 1986 is ultra vires of the A.P. General Sales Tax Act, 1957 and Act 18 of 1985 and section 6 of the Constitution (46th Amendment) Act, 1982 and to strike down the same. The petitioner also seeks the quashing of the order of the Commercial Tax Officer-III, Guntur, respondent No. 1 herein, bearing No. 1409/86-A4 da....

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....ision made in the books with reference to which claim for deduction was made in the income-tax assessment should not affect the petitioner's right to claim that the restaurant sales are not liable to be taxed pursuant to G.O. Ms. No. 1025 dated 22nd August, 1986. 4.. There is force in the contention of the learned counsel for the petitioner. There is statutory safeguard that any liability ceasin....