2012 (9) TMI 1208

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....ORDER Per the Hon'ble Sri Justice Goda Raghuram The petitioners are proprietary concerns carrying on business in cool drinks on wholesale basis and dealing with products of Hindustan Cocacola Bewerages (P) Limited. They are registered dealers on the rolls of the first respondent, under the AP VAT Act, 2005. Orders of Assessment, both dated 23.12.2012 passed by the first respondent, in respect o....

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....he dealers "are not tenable". No analysis of the petitioners objections is apparent. Since the impugned orders of Assessment have not considered and analysed the petitioners objections and recorded reasons, the orders are perverse and liable to the quashed. Accordingly, while granting liberty to the first respondent to pass fresh orders of Assessment, duly considering the objections of the petiti....