1994 (7) TMI 319

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....y SYED SHAH MOHAMMED QUADRI, J.-This special appeal is preferred under section 23(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"). The assessee-appellant challenges the validity of the order of the Commissioner of Commercial Taxes dated December 5, 1985, in Ref. No. Liii(1)/ 4205/81. The proceedings relate to assessment year 1976-77. The appellant- assessee is a deale....

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....ommissioner of Commercial Taxes exercising the revisional jurisdiction, reversed the order of the Appellate Deputy Commissioner and restored the order of the assessing authority by order which was passed on December 5, 1985. The main contention of Sri Jaiswal, the learned counsel for the appellant, is that mere change of opinion with regard to the granting or non-granting of exemption cannot be....

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....nch of this Court in State of Andhra Pradesh v. Ratna Sree Box Makers [1989] 75 STC 82. Delivering concurrent judgment, Justice Jeevan Reddy (as he then was) observed: "...... Apart from this, there is another danger inherent in permitting the reopening of assessment on a mere change of opinion by the assessing authority. There may well be a situation where, on each occasion the same officer, o....