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2015 (3) TMI 1193

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....ner The Government Pleader for Commercial Taxes (AP) for the respondents ORDER This writ petition is filed with the prayer, which reads as under: "it is prayed that the honourable court may be pleased to issue a writ of mandamus or any other appropriate writ or order or direction  declaring the action of the first respondent seeking to enforce the demand under the Central Sales Tax Act, ....

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....Aggrieved by the same, the petitioner carried the  matter by way of appeal before the Appellate Deputy Commissioner  (Commercial Taxes), Kakinada at Visakhapatnam. Subsequently, the  assessment order was revised by the Deputy Commissioner (Commercial Taxes), Vizianagaram Division, by order, dated August 29, 2001, passed in G. I. No. 1295/97-98 (APGST). As per the revised order, enti....

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....n 17 of the APGST Act is issued for recovery of tax of Rs. 10,18,000 on the turnover of Rs. 1,01,80,000. From a perusal of the orders, it is clear that though originally the petitioner was assessed under the CST Act, the same was brought under the  APGST Act vide order, dated August 29, 2001, and accordingly, tax is  determined, which is confirmed by the appellate authority. In that vie....