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Pratap Cashew Co. Ltd. Versus Commercial Tax Officer, Kasibugga Circle, Srikakulam District and Others

2015 (3) TMI 1193 - ANDHRA PRADESH HIGH COURT

Double taxation - Demand under CST Act - Already the entire turnover was brought under the purview of APGST Act and tax is determined - Seeking direction to interdict revenue from taking any coercive steps for recovery of demand under CST - Held that .....

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ter, the same turnover cannot be the subject-matter under the CST Act. The respondents are directed not to take any steps for enforcement of the demand under the CST Act and the garnishee notice is hereby quashed, in view of the revised order passed .....

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rnment Pleader for Commercial Taxes (AP) for the respondents ORDER This writ petition is filed with the prayer, which reads as under: "it is prayed that the honourable court may be pleased to issue a writ of mandamus or any other appropriate wri .....

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nt from taking any coercive steps for recovery of demand to the extent of ₹ 10,18,000 for the year 1997-98 (CST) and pass such other order or orders as the honourable court may deem fit and proper in the circumstances of the case." The pet .....

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petitioner was assessed under the CST Act by respondent No. 3 on the export sales of cashew nuts of ₹ 1,01,80,000 resulting in a demand of ₹ 10,18,000. Aggrieved by the same, the petitioner carried the matter by way of appeal before the A .....

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/97-98 (APGST). As per the revised order, entire turnover was brought under the APGST Act and tax was assessed accordingly. It is stated that against the order of the revised assessment order, dated August 29, 2001, matter was carried in appeal and s .....

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ion, it is the grievance of the petitioner that when the entire turnover is brought under the purview of the APGST Act and tax is determined, again the same turnover cannot be subject-matter under the CST Act. In the counter-affidavit, it is stated t .....

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