2000 (11) TMI 1193

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NAYAK, J.-These appeals arise out of the common order passed by the Commissioner of Commercial Taxes, Hyderabad, the first respondent herein. The question that falls for our consideration in both the appeals is common and hence both the appeals were heard together and they are being disposed of by this common order. 2.. The precise question that fell for consideration before the appellate autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is not broken and separate identity of supply and receipt of the oil is maintained and the view taken by the assessing authority to the contrary is untenable. The Commissioner in his order, after referring to the way bills, has generally observed that the way bills themselves are not the proof to show that the very same oil which was purchased in the State of Andhra Pradesh and sent to Raichur for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eaking order. 3.. In our considered opinion, having regard to the specific direction earlier given by the Sales Tax Appellate Tribunal by its order dated May 25, 1987 the appellate authority as well as the revisional authority ought to have considered all the relevant documents relating to every oil transaction from Andhra Pradesh State to Raichur refinery and back during the assessment years 1....