2005 (7) TMI 617

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.... of the Court was made by BILAL NAZKI, Ag. C.J.--This is a writ petition challenging the order of the Authority for Clarification and Advance Rulings. The writ petition has been filed on the sole ground that the order of Authority for Clarification and Advance Rulings created under section 67 of the A.P. Value Added Tax Act, 2005 is not appealable. The Authority while passing the impugned order h....

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.... the section, it appears that it lays down the complete mechanism as far as the Authority for Clarification and Advance Rulings is concerned. It is constituted under section 67(1) by the Commissioner and an application can be entertained by it under sub-section (2) of section 67 and sub-section (3) lays down that the order of the Authority would be binding on the applicant who seeks the clarificat....