1992 (9) TMI 321

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....AMMED QUADRI, J.-Two questions are urged in these tax revision cases which arise out of same set of facts. The first contention of Shri P. Srinivasa Reddi, learned counsel for the petitioner, is that the order of reassessment passed by the assessing authority on September 29, 1981, is barred by limitation in view of the provision of section 24-A of the Andhra Pradesh General Sales Tax Act, 1957....

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....ssed by the first appellate authority-Assistant Commissioner. Thereafter, the Commercial Tax Officer passed the order of reassessment on September 29, 1981. This is the order which is said to be beyond limitation. Section 24-A of the Andhra Pradesh General Sales Tax Act provides, as follows: "Where an assessment, reassessment, rectification in or revision of an assessment is made in respect of ....

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....ontends that the limitation should be counted from September 21, 1978, when the copy of the order of the first appellate authority was received by the Commercial Tax Officer and if that date is taken into consideration the Commercial Tax Officer ought to have passed the order on the reassessment on or before September 20, 1981. The Sales Tax Appellate Tribunal rejected this contention. We also do ....

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.... finally with reference to other part of turnover. We have perused the order of the Tribunal under revision. In paras 20 and 21, the Tribunal has considered this aspect at length. The Tribunal divided the turnover into two categories, the first category relates to the transfer of goods to the places where the assessee has admittedly branch offices. In regard to that the Tribunal found that the ass....