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SR. DIV. COMMERCIAL MANAGER, SCR CATERING UNIT, ANANTAPUR Versus COMMERCIAL TAX OFFICER, STATE OF AP, ANANTAPUR AND 2 OTH

2015 (8) TMI 1298 - ANDHRA PRADESH HIGH COURT

Restoration of appeal before tribunal - earlier tribunal dismissed the appeal for non compliance of stay order - Tribunal rejected the restoration petitions stating that they were filed beyond the prescribed period of limitation. Hence, these writ petitions. - Held that:- Learned counsel for the petitioner except reiterating the averments and pleading procedural delays, could not support his case with a case law whereunder this Court can entertain a writ petition which is filed at a belated stag .....

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os. 18757, 18770 and 18792 of 2015 - Dated:- 24-8-2015 - SRI G. CHANDRAIAH AND SRI CHALLA KODANDA RAM, JJ. FOR THE PETITIONER : GANGA RAMI REDDY FOR THE RESPONDENT : GP FOR COMMERCIAL TAX (AP) COMMON ORDER: (per Hon ble Sri Justice G. Chandraiah) W.P.No.18757, 18770 and 18792 of 2015 are filed against the dismissal of T.A.Nos.1275, 1273 and 1274 of 2007, respectively. T.A.Nos.1275, 1273 and 1274 of 2007, were filed before the Tribunal questioning the levy of tax under Section 5C of the A.P. Gene .....

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ering, the petitioner engages vending boys for selling edible items like biscuits, ice creams and soft drinks. As the vending boys have no particular place for selling the items, and move from place to place on the platform and also in the trains, the petitioner has been claiming exemption of tax under second sales, on the plea that Section 5C of the Act has no application to such transactions, and the said plea was accepted by the 1st respondent and the assessment was also completed by order da .....

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g with stay applications before the 3rd respondent seeking stay of collection of tax in dispute. The 3rd respondent rejected the stay applications. Aggrieved thereby, the petitioner filed W.P.Nos.7928, 7925 and 7924 of 2006 before this Court, wherein this Court granted stay on the condition of the petitioner depositing half of the demanded amount. The petitioner complied with the conditional order. While so, the Tribunal dismissed the appeals for default by orders dated 06.09.2011, however, by o .....

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09.2011 reads as under: The appellant having failed to appear before the Tribunal either in person or by his counsel when the appeal is being called on for hearing from time to time, due to which the Tribunal has not been able to hear either of them for its disposal on merits and its having been pending since 2007, it is dismissed for default under sub-section 5A of Section 21 of the APGST Act, 1957, with a liberty to the appellant to make an application under the proviso to it within 30 days fo .....

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