2026 (7) TMI 364

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R. RAGHUNANDAN RAO) Heard Ms. T. Alekhya, learned counsel for the petitioner and Sri S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner herein is Satish Dhawan Space Centre-SHAR, which is a part of the Indian Space Research Organization, Department of Space, Government of India. In the process of manufacture of rockets and missiles, it appears that the petitioner had been awarding works contracts. 3. For the periods 2007-08 to 2011-12, the works contracts, awarded by the petitioner, came up for scrutiny before the Commercial Tax Department. The Commercial Tax Officer, Gudur Circle, by separate orders, dated 14.08.2012, had passed orders of assessment against....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n. 8. The primary contentions of the petitioner are: 1) The Territorial Deputy Commissioner should have taken up revision of the proceedings inasmuch as the said proceedings are incorrect and are based on wrong rate of tax. 2) It is contended that the rate of tax in the present case should have been 4% as material had been supplied on cost recovery basis and the rate of 12.5% could have been applied. 3) The petitioner also contends that though the Commercial Tax Officer recorded that various notices have been given to the petitioner, none of these notices were properly brought to the notice to the petitioner, due to which the petitioner was unable to present the facts properly before the Commercial Tax Officer.....