2008 (7) TMI 857

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.... under section 22(1) of the Andhra Pradesh General Sales Tax Act assailing the correctness of the judgment in T.A. No. 526 of 1996 dated November 4, 1996 on the file of the Sales Tax Appellate Tribunal, A.P., at Hyderabad. Few facts necessary for disposal of this revision are that the respondent herein is sought to be levied with sales tax for disputed turnover which pertains to the business as....

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....cted on December 22, 1995 and various documents like copies of the orders placed by the advertisers, bills, etc., were examined, whereupon the Deputy Commissioner issued notices proposing to revise the assessments for both the years, i.e., 1992-93 and 1993-94 and ultimately held that the said turnover should be subjected to tax and accordingly levied the same. Challenging the same, the responde....

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.... appearing for the respondent herein, sought to place reliance on the judgment of the Division Bench of this court in Rashtriya Ispat Nigam Ltd. v. Commercial Tax Officer, Company Circle, Visakhapatnam [1990] 77 STC 182 and submitted that having regard to the reasons already given and in view of the ratio laid therein, there is no warrant for interference nor to come to a different conclusion. ....