2008 (7) TMI 857

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a 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 a dealer in leasing out the advert....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 respondents herein filed revision reiterating t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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. By taking into account the submissions made and o....