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2014 (10) TMI 1006 - HC - VAT and Sales TaxMaintainability of appeal - non-compliance with the requirement of payment of 12.5% of the disputed sales tax - HELD THAT:- A Division Bench of this Court, in Ankamma Trading Company [2011 (2) TMI 1254 - ANDHRA PRADESH HIGH COURT], held that payment of the admitted tax, and 12.5% of the disputed tax, beyond the period of sixty days, from the date of receipt of a copy of the order of the assessing authority, would disable the appellate authority from admitting the appeal. The power available to the Supreme Court under Article 142 of the Constitution of India, is not available to the High Court and, in the light of the judgment in Ankamma Trading Company1, this Court would not be justified in passing any order contrary thereto on sympathetic considerations - the reassessment order of the Commercial Tax Officer and the VAT returns, both of which form the basis for the petitioner’s claim to have excess input tax credit, were passed and filed after the period of sixty days, for pre-deposit of the disputed sales tax of 12.5%, had expired. Petition dismissed.
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