1992 (9) TMI 328

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....red by SYED SHAH MOHAMMED QUADRI, J.-The appellant deals in cast iron goods and also carries out works contracts. He was a dealer on the rolls of the Commercial Tax Officer, X Circle, Hyderabad for the year 1977-78. In the said year the Commercial Tax Officer proposed to assess sales tax on a sum of Rs. 5,79.042.40 which the assessee claimed as receipts from works contracts. In support of his c....

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....em relating to the profits is concerned, the Deputy Commissioner reduced the rate from 25 per cent to 10 per cent. This order of the revisional authority was revised by the Commissioner under section 20 of the A.P. General Sales Tax Act, by order dated January 8, 1986. The Commissioner held that there was no material before the revisional authority, viz., the Deputy Commissioner to treat the sum o....

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....m any illegality or impropriety. He therefore set aside the order of the Deputy Commissioner. It is the correctness of this order of the Commissioner dated January 8, 1986 that is assailed in this special appeal. On a perusal of the order under appeal, we are convinced that the order of the Commissioner does not suffer from any illegality. There was no adequate justification for the Deputy Comm....