2026 (2) TMI 467

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....ioner is a registered dealer under AP General Sales Tax Act, 1957 on the rolls of Commercial Tax Officer-I, Nellore. The petitioner is engaged in the business of purchaser sale of tamarind, jaggery etc. 3. The petitioner claimed exemption on a turnover of Rs. 28,63,302/- in relation to assessment period 1994-1995 and exemption on a turnover of Rs. 12,74,006/- towards commission sales of tamarind and behalf of Resident Registered Dealers. The exemption claimed by the petitioner was allowed by the Commercial Tax Officer-I, Nellore through order dated 29.01.1996 in relation to period 1994-1995 and passed similar order dated 14.03.1996 in relation to period 1993-1994. 4. The Deputy Commissioner (CT), Nellore Division issued notice dated 1....

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....ted to the petitioner, so as to get the defects corrected in respect of Form A-5 furnished by the petitioner. 9. It is further case of the counsel for the petitioner that there is no taxable event occurred in the hands of the petitioner either in entry-170 of I schedule or under entry-14 of II schedule, even assuming that the certificate submitted by the petitioner is not valid. 10. On the other hand, the learned Assistant Government Pleader for Commercial Taxes would submit that the declaration Form A-5 submitted by the petitioner does not contained the official Seal of the assessing authority as required under Rule 17-C (1) & (2) of Andhra Pradesh General Sales Tax Rules, 1957. Therefore, the declaration form submitted by the petiti....