2004 (4) TMI 536

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....LAVA SUBRAHMANYAM , JJ. ORDER:- The order of the Court was made by Dr. MOTILAL B. NAIK, J.-In all these writ petitions, the controversy is with regard to the view taken by a two member bench of the Tribunal in Satyanarayana Raw and Boiled Rice Mill v. State of Andhra Pradesh (2002) 34 APSTJ 153 on the question of determining the tax component on the sale of rice. 2.. Learned counsel re....

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....ax component on the sale cost of rice. However, the two member Bench of the Tribunal took a contra view in Satyanarayana's case (2002) 34 APSTJ 153. Basing on the two member Bench decision, the Commissioner, Commercial Tax Department issued a circular to all concerned to revise the assessment made by the original authority and, further, required the assessing authority to decide the tax component ....

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....s case (2002) 34 APSTJ 153 could not have been followed by the Commercial Tax Department. The revisions or assessments made pursuant to the circular instructions issued by the Commissioner, Commercial Tax Department, based on two member Bench decision, cannot be sustained. 4.. We have heard the learned Government Pleader appearing on behalf of the respondents. 5.. It is settled law when ther....

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.... case (2002) 34 APSTJ 153 though the controversy was set at naught by the three member bench in Badarinath's case (1999) 29 APSTJ 181. When the matter was taken up by the two member bench, neither there was any representation on behalf of the petitioners nor the Tribunal had the advantage of going through the ratio laid down by the three member Bench on similar question, which led to confusion in ....