2012 (8) TMI 874

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R. Viswanath For the Respondents : P. Balaji Varma, Special Government Pleader for Commercial Taxes ORDER:- The order of the court was made by GODA RAGHURAM J.-Heard Sri S.R.R. Viswanath, learned counsel for the petitioner and the learned Special Government Pleader for Commercial Taxes for the respondents. The assessment order dated May 19, 2012 passed by the first respondent for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....try 26 of the First Schedule to the Act. For a ruling on the above aspect, the petitioner made an application to the Advance Ruling Authority-the second respondent on February 6, 2009 and sought advance ruling with regard to classification of certain specified products, under the Act. The second respondent is required under the provision of section 66(4) and (7) of the Act to pronounce advance ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....11. This order was however received by the petitioner on May 3, 2012. Thereagainst, the petitioner preferred an appeal to the A.P. Sales Tax and V.A.T. Appellate Tribunal in T.A. No. 235 of 2012. The Tribunal, on June 19, 2012, stayed the order of the second respondent dated November 16, 2011. These are the sequence of facts pleaded and asserted by the learned counsel for the petitioner which are ....