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2010 (7) TMI 927 - HC - VAT and Sales TaxWhether the order in revision suffers from an error of fact or law ? Held that:- The Sales Tax Appellate Tribunal has neither passed any orders on the merits nor has it examined whether or not the petitioner is entitled to have the tax computed at ₹ 2,11,45,852 x 12/112 instead of ₹ 2,11,45,852 x 12/ 100. The Sales Tax Appellate Tribunal has rejected the petitioner's appeal on two grounds. Firstly that the application filed by the petitioner does not fall within the ambit of rule 50 of the Andhra Pradesh General Sales Tax Rules. Secondly that an appeal does not lie to it under section 21(1) of the Act, against the endorsement of the Deputy Commissioner refusing to entertain an application filed under rule 50 of the Andhra Pradesh General Sales Tax Rules for rectification of an alleged mistake in the order under revision. The Sales Tax Appellate Tribunal has not examined the petitioner's appeal on the merits. Leaving it open to the petitioner to avail of such other remedies as are available to them in law to question the order in revision passed by the Deputy Commissioner dated July 7, 2008, the writ petition fails and is, accordingly, dismissed.
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