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2017 (3) TMI 1396

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....T, VAT & Sales Tax<br>Mr. T. S. Sivagnanam, J. For Petitioner : Mr. P. Rajkumar For Respondents : Mr. Manokaran Sundaram, A.G.P. ORDER Heard Mr.P.Rajkumar, learned counsel appearing for the petitioners and M r.Manokaran Sundaram, learned Additional Government Pleader, appearing for the respondents, in both these writ petitions. 2. These writ petitions have been filed by the Transpor....

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....bstituted the same with the registration number of the lorries assigned by the State of Andhra Pradesh. This is evident from a perusal of the impugned order. 4. Tampering the record issued by the Rubber Board, which would form part of the statutory documents, is a criminal offence and the petitioner is liable for prosecution. That apart the vehicles, said to be carrying the goods, did not cross....

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....e the demand of tax and penalty was rejected. As against which, the petitioners approached the Commissioner of Commercial Taxes, who had confirmed the orders passed by the fourth respondent, as confirmed by the third respondent. Now, the petitioners are before this Court raising the very same contentions, which were canvassed before the respondents 1, 3 and 4. 6. On a perusal of the materials p....