TMI Blog2011 (1) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Taxes, The order of the court was made by V.V.S. RAO J. The petitioner, who is a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005 (the Act), under the rolls of the second respondent, was assessed to tax under section 4(8) of the Act for the assessment years 2005-06 and 2006-07. By order dated October 4, 2008, the petitioner was advised to pay the assessed ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 31 or to the revising authority under section 32 to be less than the correct amount of tax payable by the dealer, the appellate or revising authority shall, before passing orders, determine the correct amount of tax payable by the dealer after issuing a notice to the dealer and after making such enquiry as such appellate or revising authority considers necessary. A plain reading of section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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