1992 (2) TMI 334

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....UADRI, J-The petitioner deals in pulses, wheat, etc., and is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act "). After the assessment for the year 1980-81 was completed by the Commercial Tax Officer, under section 20(2) of the Act the Deputy Commissioner revised the assessment and brought to tax certain turnovers, out of which one item relates to turnov....

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....s untenable. In this revision Sri P. Srinivasa Reddi, the learned counsel for the petitioner, strenuously contends that the Deputy Commissioner did not furnish a copy of the statement in spite of asking for the same and as such the assessee was prejudiced. From a perusal of the order of the Deputy Commissioner it is clear that the petitioner was given an opportunity to peruse the records. It is....

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.... is seen that no such plea was raised before the Deputy Commissioner that the consignment referred to by the clearing agent does not relate to the petitioner. What all was contended before the Deputy Commissioner was that he did not import wheat before Diwali, 1980. The Deputy Commissioner noted that the petitioner imported 518 bags of wheat in the name of M/s. Hariramdas Saduram, but did not repo....

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....the records. The next point urged before us relates to withdrawal of exemption. It appears with reference to the goods purchased from several dealers, exemption was claimed and the same was granted; however, with reference to seven dealers the exemption was withdrawn and that order was upheld by the Tribunal. A perusal of the order of the Tribunal in regard to the said seven dealers, shows that....