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2017 (4) TMI 1336 - HC - VAT and Sales TaxLevy of Luxury Tax on tobacco and tobacco products - Amendment Act 9 of 1997 with effect from August 1, 1996 - the petitioner took a stand that they never collected luxury tax from their customers - whether the the respondents being the functionaries under the State of Telangana would have no jurisdiction to act upon the proceedings initiated and concluded by the erstwhile State of Andhra Pradesh? - Held that: - it cannot be contended that after the bifurcation, the assessing officer of the State of Telangana would not have jurisdiction to proceed in respect of something initiated by an officer of the combined State of Andhra Pradesh. Time Limitation - Held that: - the starting point for the period of limitation will only be February 6, 2014, the date of the order of the Supreme Court, unless otherwise the honourable Supreme Court takes a different view to it - after having suffered the order dated February 6, 2014, it is futile on the part of the petitioner to raise the plea of limitation with reference to the date January 19, 2005 or January 20, 2005. Availability of appellate remedy - section 11(1) of the A. P. Tax on Luxuries Act, 1987 - Held that: - while keeping the writ petition pending, the petitioner could be directed to avail the alternative remedy of an appeal under section 11(1) of the Act. After all the petitioner may be obliged only to make a pre-deposit of two per cent of the tax, under section 11(2) to maintain an appeal. Petition disposed off.
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