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2012 (1) TMI 134 - ANDHRA PRADESH HIGH COURTDisputed tax under the second proviso to section 19(1) of the said Act not paid - Whether the petitioner can take shelter under the order of the Commissionerate of Industries in sanctioning the incentive (sales tax deferment)? Held that:- In this case, the petitioner/dealer did not comply with the second proviso while filing appeal before the ADC and, therefore, the order of the ADC and the order of the STAT upholding the former cannot be faulted. Except fettering the discretion of the appellate authority in the matter of admitting the appeal for further hearing the amendment has not brought in any major change. Therefore even if the dispute is with regard to the assessment year 2001-2002 as the petitioner filed appeal only on July 12, 2005 the law as on that date must be applied and the argument of the non-applicability of the amended provision cannot be countenanced. Furthermore the petitioner, in these cases, has annexed the revised final eligibility certificate fixing eligibility for sales tax deferment issued by the Commissionerate of Industries. Clause 11 (ii) thereof categorically makes the incentive subject to the condition that, "the sales tax incentive should be utilized for the deferment of industry only and should not be utilized for any other purpose". Therefore, the plea of the petitioner that by reason of incentives sanctioned to them the disputed tax deemed to have been paid and, therefore, the condition that the proviso to section 19(1) of the APGST Act stands waived is misconceived and cannot be accepted. The STAT has also considered this aspect and, in our considered opinion, came to correct conclusion. Appeal dismissed.
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