2001 (9) TMI 1104

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....order of the Court was made by S.R. NAYAK, J.-The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as "the Act") and carries on business in groundnuts. In this writ petition, the petitioner has assailed the validity of the circular dated November 18, 1995 issued by the Deputy Commissioner of Commercial Taxes, Chittoor Division, Chit....

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....collect tax on the movement of groundnuts or groundnut seeds irrespective of the fact, whether the transporters are traders or millers or ryots relating by this division or other division. If tax is collected from the dealers of the other circles or divisions, the advice of collection shall be sent to the area concerned immediately. I am to further impress upon you that the revenue position ....

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....vit opposing the writ petition, he did not trace his authority to issue such circular with reference to any provisions of the APGST Act or the Rules framed thereunder or otherwise. It is trite to state that when a statutory authority acts in performance of its duties, functions and powers, any action taken by it must be traceable to an authority granted by the statute and if such action cannot be ....