2000 (6) TMI 791

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s made by P. VENKATARAMA REDDI J.-Heard both the counsel at the stage of admission. 2.. In this writ petition, the petitioner questions the "revised notice" dated April 10, 2000 issued by the first respondent proposing to make reassessment for the year 1997-98 on the turnover of stone ballast by applying section 5 of the A.P. General Sales Tax Act, 1957. While conceding that the petitioner h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that in the face of this positive direction issued by the second respondent, no useful purpose will be served in filing the objections and in the very nature of things, there could be no objective consideration by the assessing authority. We do find some substance in the contention of the petitioner that the assessing authority is fettered by the directives issued by the superior authority in the....