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2015 (12) TMI 526 - ANDHRA PRADESH HIGH COURTValidity of revision order to enhance the turnover and rate of tax - Jurisdiction - Violation of principle of natural justice - Held that:- Revisional show-cause notice records that sales of raw material were not brought under the net turnover. In reply thereto the petitioner stated that they had sold raw fish purchased at the harbour. They placed copies of the invoices and their ledger before the revisional authority. If the second respondent was of the view that the information provided by the petitioner was insufficient, and information regarding the amounts received on the sale of fish should have been placed before him, nothing prevented him from seeking such information. The petitioner has not been given an opportunity of being heard, as he has not been informed of the nature of information which the second respondent considered necessary to examine the petitioner's plea that they had only sold raw fish which is exempt from tax under entry 24 of the First Schedule to the Act. The impugned assessment order is in violation of the principles of natural justice and is, accordingly, set aside. - Petition disposed of.
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