1999 (7) TMI 648

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....t was made by P. VENKATARAMA REDDI, J.-The petitioner assails the notice issued by the first respondent demanding payment of arrears of tax of Rs. 10,07,054 for the assessment years 1987-88, 1988-89 and 1989-90.   2.. It is the case of the petitioner that it had supplied goods (cast iron castings, etc.) to the Panchayat Raj and the Public Health Departments and the Executive Engineer co....

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....ercial Tax Officer. 4.. Dealing with an identical situation, a Division Bench of this Court held in Balaji Industrial and Agricultural Castings, Secunderabad v. Commercial Tax Officer, Mahankali Street Circle, Secunderabad [1996] 101 STC 350; (1996) 22 APSTJ 282, that the obligation of the dealer was only to file the certificates issued by the Departments concerned as proof of deduction of tax ....

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....officer should provisionally give credit to the extent of the amounts covered by tax deduction certificates issued by the Panchayat Raj and the Public Health Departments concerned for the assessment years 1987-88, 1988-89 and 1989-90. It is open to the first respondent to cause verification to be made with the concerned official of the departments as to the particulars of remittances. In case the ....