2015 (12) TMI 526

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.... petitioner. P. Balaji Varma, Special Standing Counsel for Commercial Taxes (AP), for the respondents. ORDER The proceedings of the revisional authority dated February 26, 2014 is questioned in this writ petition as an order passed without jurisdiction and in violation of principles of natural justice. The petitioner is a private limited company engaged in the business of purchase and ....

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....f raw material should not be brought to tax under the Act. In reply thereto the petitioner, by their letter dated November 6, 2013, stated that raw material sales mentioned in the notice included both at their Visakhapatnam and Chennai branches; raw fish was procured from catches by fishing boats from the ocean and sea catches; they were auctioned at the designated harbour, through a process of bi....

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....ls of payment, made by the purchaser, were not placed before him; the dealer could not explain, in their reply, how fresh fish were transported all the way to Kochi, as it was perishable in nature; if fresh fish had been sold, the dealer could have reported such sale in their returns or brought the information to the notice of the assessing authority before the assessment was finalized; it was onl....

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....e him, nothing prevented him from seeking such information. The petitioner has not been given an opportunity of being heard, as he has not been informed of the nature of information which the second respondent considered necessary to examine the petitioner's plea that they had only sold raw fish which is exempt from tax under entry 24 of the First Schedule to the Act. The impugned assessment o....