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2013 (8) TMI 862 - ANDHRA PRADESH HIGH COURTTransfer of right to use goods - Turnover was exempted from tax on the alternative ground of same falling within section 5(2) of the CST Act as sale in the course of import - Held that:- original assessment order was passed on June 19, 2007 and the order dated February 26, 2008 passed by the Deputy Commissioner, which was served on the CTO in the month of February, 2008. The Joint Commissioner who is the third respondent made the revised order on October 16, 2008 and the revision order finally was passed on February 25, 2012. The disputed turnover of ₹ 9,19,98,100 was not the subject matter in the revision order passed by the third respondent on February 25, 2012. The second respondent in its order dated February 25, 2008 had remanded the case for reassessment with respect to the turnover of ₹ 9,19,98,100 and after remand there was no consequential order passed. For the first time, the consequential order was sought to be passed on March 15, 2012 which was appealed to the second respondent who rejected the submission that the assessment as barred on the ground of limitation by order dated March 19, 2013. In this case also in the counter-affidavit, there was no denial with respect to the impugned order having become time-barred. - with respect to the assessment year 200405 under the APGST Act even with respect to orders passed under section 37 of A.P. VAT Act as the prescribed period of limitation is three years, the order dated March 19, 2013 passed under A.P. VAT Act also is liable to be set aside. - Decided in favour of assessee.
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