TMI Blog1970 (3) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Taxes was competent, under section 20(2) of the Andhra Pradesh General Sales Tax Act, to revise the order of the assessing authority; and (2) Whether the sale of the goods was complete in Andhra area or in Telangana area. For the determination of the questions, it is necessary to set out a few relevant facts: The petitioners were groundnut oil-millers at Warangal in Telangana area and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... why the exemption granted by the Commercial Tax Officer in respect of the said turnover should not be cancelled on the ground that the purchase of the groundnuts relating to the said turnover was completed only at Warangal and, as such, they were not entitled to the exemption under the provisions of the Hyderabad General Sales Tax Act. The petitioners submitted their representations contending th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover. Against the order of the Deputy Commissioner, the petitioners preferred an appeal and the Sales Tax Appellate Tribunal negatived both the contentions and dismissed the appeal. Hence the revision. Section 15 of the Hyderabad General Sales Tax Act empowers the Commissioner, in his discretion, to call for and examine the record of any order passed or proceeding taken by any officer subord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is immaterial in so far as the petitioners are concerned, as it in no way takes away or affects the assessee's rights to be heard before any effect is given to the proposed revision. Further, no person has a right to say that he shall be heard only by a particular forum, so long as his vested rights are not affected or taken away by the provisions of the new Act. As to which authority should e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a case where the seller retained the ownership of the goods by consigning them in his own name to Warangal and the R. Rs. were sent to his bankers to be delivered to the buyer against payment. The Tribunal, therefore, having regard to the decisions of this court and the Supreme Court, rightly held that the property in the goods passed only at Warangal and, as such, the sales were not complete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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