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2015 (3) TMI 1193 - ANDHRA PRADESH HIGH COURT

2015 (3) TMI 1193 - ANDHRA PRADESH HIGH COURT - [2015] 86 VST 408 (T&AP) - 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:- though originally the petitioner was assessed under the CST Act, the same was brought under the APGST Act vide order, dated August 29, 2001, and accordingly, tax is determi .....

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and Dr. B. Siva Sankara Rao, JJ. S. Dwarakanath for the petitioner The Government 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 writ or order or direction declaring the action of the first respondent seeking to enforce the demand under the Central Sales Tax Act, 1956 for the assessment year 1997-98 as ill .....

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CST Act"), deals in cashew nuts. For the assessment year 1997-98, the 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 Appellate Deputy Commissioner (Commercial Taxes), Kakinada at Visakhapatnam. Subsequently, the assessment order was revised by the Deputy Commissioner (Commercial Taxes), Vizia .....

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