1988 (2) TMI 446

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....urt was delivered by RAMANUJULU NAIDU, J.-This is a petition filed under article 226 of the Constitution of India, for issue of a writ of certiorari quashing the order of assessment dated 19th February, 1987 passed by the first respondent for the assessment year 1984-85 to the extent of denying to the petitioner the benefit of set-off claimed after calling for records therein. The petitioner....

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....mini-steel plants-cum-re-rollers situate within the State of Andhra Pradesh and sold inside the State shall be reduced by the amount of tax levied and collected on such scrap during the period from 4th of February, 1982 to the 31st of March, 1985. However, G.O. Ms. No. 1194, Revenue (S), dated 17th July, 1984 of the Government of Andhra Pradesh superseded G.O. Ms. No. 498, Revenue (S), dated 20....

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....se of manufacture of ingots/billets or re-rolled finished products within the State. It is the case of the petitioner that it made purchases of iron and steel scrap during the year 1984-85, that it paid tax on the purchases of scrap, that by reason of G.O. Ms. No. 498, Revenue (S), dated 20th March, 1984, it is entitled to set-off or refund of the amount of tax paid by it on purchases of scrap ....

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....of scrap with retrospective effect from 1st April, 1984. Nevertheless the petitioner paid tax on the purchases of scrap as the relevant notification was not within public knowledge till 20th July, 1984. From the order of the assessment, we notice that details of purchases of scrap effected by the petitioner during the relevant period were not referred to. However, it is evident that under G.O. Ms.....