TMI Blog2013 (1) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 passed by the first respondent for the tax period April 1, 2006 to March 31, 2010 under the Andhra Pradesh Value Added Tax Act, 2005 is assailed in this writ petition. The petitioner, a partnership firm, is a registered VAT dealer, inter alia, in the business of executing works contracts for several Government Departments and private organizations. It opted for composition under section 4( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmitted tax and of 12.5 per cent of the disputed tax. It is stated by Sri Bhaskar Reddy, learned counsel representing Kum K. Uma, counsel for the petitioner that against the order of the Appellate Deputy Commissioner dated September 21, 2012, the petitioner initially preferred an appeal before the STAT, Hyderabad and in para 7 of the accompanying affidavit had pleaded that in view of filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that this is not a valid authorization, it being a contingent authorization; that qua the law declared in Sri Balaji Flour Mills v. Commercial Tax Officer II, Chittoor [2011] 40 VST 150 (AP), there needs to be application of mind by the competent authority on a consideration of the report of audit, for proceeding to assessment and the satisfaction of the competent authority must be recorded for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Division (in this case) and not in the In the light of the law laid down in S.R. Kalani [1965] 16 STC 756 (MP); [2004] 3 STJ 282 (MP), the order dated October 4, 2004 passed by the assessing officer, i.e., respondent No. 1, the Commercial Tax Officer, Circle-I, Satna and order dated June 25, 2005 passed by respondent No. 2, i.e., the Divisional Deputy Commissioner of Commercial Tax, Satna, are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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