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2009 (10) TMI 840 - HC - VAT and Sales TaxWhether the second respondent had acted beyond his jurisdiction in revising the order of the Appellate Deputy Commissioner pending adjudication of the appeal filed by the petitioner before the STAT, Visakhapatnam? Held that:- The assessment order passed by the fourth respondent related mainly to the turnover of paper of ₹ 33,70,435 which, to the extent of ₹ 24,07,454, was confirmed in appeal by the third respondent-Appellate Deputy Commissioner. It is only for the remaining turnover of ₹ 9,62,981 was the order of the fourth respondent-assessing authority set aside and remanded for consideration afresh. The petitioner preferred an appeal thereagainst to the STAT restricting the turnover under dispute in the appeal only to ₹ 24,07,454. The second respondent revised the order of the third respondent only on the turnover of ₹ 9,62,981 and not the turnover of ₹ 24,07,454 which is the subject-matter of appeal pending adjudication before the STAT. Let alone issues of law, even on issues of fact the appeal pending before the STAT has nothing in common with the order of the second respondent dated April 28, 2008. Appeal dismissed.
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