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2022 (9) TMI 161 - ANDHRA PRADESH HIGH COURTViolation of principles of natural justice - Acceptance of extracts obtained from the check posts without any corroborative evidence in support thereof by Sales Tax Appellate Tribunal (STAT) - Affirmation of estimation of turnovers with reference to sales with no corresponding consumption of power - denial of opportunity to the Petitioner for cross-examination of witnesses - HELD THAT:- The stated “Question of Law” was fairly discussed by a Division Bench of this Court in M/S VEEKAY OIL PRODUCTS VERSUS STATE OF A.P. [2015 (4) TMI 1345 - TELANGANA HIGH COURT], which was dismissed on 07.04.2015, confirming the judgment of the Appellate Deputy Commissioner and the Sales Tax Appellate Tribunal - The Division Bench held that The assessment order clearly speaks with reasons that was confirmed by the Appellate Deputy Commissioner of said version is untrue from the recorded evidence, but intentionally for evasion of tax by filing Nil returns or returns with utterly low turnover, there is for this Court while sitting in revision against the impugned order of the Sales Tax Appellate Tribunal in the two respective revisions nothing to interfere. Since the issue on hand is identical to the one decided by a Division Bench of this Court, which according to the learned Counsel for the Petitioner, has become final and as the same is not challenged; the present Tax Revision Case is dismissed.
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