1994 (4) TMI 377

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.... assessment made under the Central Sales Tax Act, 1956 on March 14, 1985 is challenged in this writ petition by the National Dairy Development Board. Admittedly, the Central sales tax assessment order, dated March 14, 1985, was not challenged by way of an appeal or revision and the assessment order, therefore, became final. In respect of the assessment year 1983-84, there was an agreement betwe....

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....e the assessing authority. However, the order of assessment was made under the Central Sales Tax Act on March 14, 1985 by which the transactions were treated as inter-State sales liable to tax under the Central Sales Tax Act. In the proceedings under the Andhra Pradesh General Sales Tax Act, 1957, the case of the petitioner is that the assessing authority subjected the turnover relatable to 120....

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....ibunal was passed on August 28, 1992. It is the contention of the learned counsel for the petitioner that the turnover brought to tax under the Central Sales Tax Act in the assessment order, dated March 14, 1985, is liable to be exempted since it represents second inter-State sales. On this ground, the petitioner seeks quashing of the assessment order. We cannot accept the plea of the petitione....