1992 (9) TMI 321

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..... are urged in these tax revision cases which arise out of same set of facts. The first contention of Shri P. Srinivasa Reddi, learned counsel for the petitioner, is that the order of reassessment passed by the assessing authority on September 29, 1981, is barred by limitation in view of the provision of section 24-A of the Andhra Pradesh General Sales Tax Act, 1957. To appreciate this contention i .....

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..... istant Commissioner. Thereafter, the Commercial Tax Officer passed the order of reassessment on September 29, 1981. This is the order which is said to be beyond limitation. Section 24-A of the Andhra Pradesh General Sales Tax Act provides, as follows: "Where an assessment, reassessment, rectification in or revision of an assessment is made in respect of an assessee or any person, in pursuance or .....

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..... from September 21, 1978, when the copy of the order of the first appellate authority was received by the Commercial Tax Officer and if that date is taken into consideration the Commercial Tax Officer ought to have passed the order on the reassessment on or before September 20, 1981. The Sales Tax Appellate Tribunal rejected this contention. We also do not find any force in this contention. The Tr .....

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..... er. We have perused the order of the Tribunal under revision. In paras 20 and 21, the Tribunal has considered this aspect at length. The Tribunal divided the turnover into two categories, the first category relates to the transfer of goods to the places where the assessee has admittedly branch offices. In regard to that the Tribunal found that the assessing officer has not considered the material .....

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..... ot on behalf of the assessee. On this finding, in our view the Tribunal was justified in not remanding the items of the turnover relating to such sales. We do not find any illegality in the order of the Sales Tax Appellate Tribunal, Hyderabad, warranting interference by this Court under revision. These tax revision cases are, therefore, dismissed. No costs. Petitions dismissed.
Case laws, De .....

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