1999 (8) TMI 936

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....as delivered by P. VENKATARAMA REDDI, J.-Heard both the counsel at the stage of admission. 2.. The petitioner questions the provisional assessment order dated June 26, 1999 passed by the first respondent. The said order relates to the period August 1, 1996 to March 31, 1997. The petitioner objects to the levy of tax under section 5-A of the Andhra Pradesh General Sales Tax Act, 1957 on the p....

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....e period April 1, 1996 to November 30, 1996. The same was questioned before the Appellate Deputy Commissioner, Kakinada. One of the items of dispute was regarding the levy of additional tax under section 5-A on the turnover of about Rs. 3.59 crores. The appellate authority by his order dated March 19, 1998 granted relief in so far as this item of dispute is concerned. He held that, "as long as the....

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....pay additional tax. 4.. As the provisional assessment has been made for the entire year part of which is covered by the appellate authority's order, it cannot be split up. We cannot direct the petitioner to file an appeal against that part of the assessment order which was not the subject-matter of appeal before the appellate authority. We are, therefore, constrained to set aside the provisi....