9911796707
TMI Blog1977 (3) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... articular direction issued by the Board of Revenue is a clarification given by it on a question referred to it within the meaning of section 14(6) of the Andhra Pradesh General Sales Tax Act. For the assessment year 1966-67, the assessment was made on 17th November, 1970. The Appellate Assistant Commissioner, in appeal by the assessee, set aside the assessment and remanded the matter by his orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Board of Revenue made by the Deputy Commissioner and the direction given by the Board on that representation on 17th January, 1970. The assessment is in regard to jaggery. This Court rendered a decision in Irri Veera Raju v. Commercial Tax Officer[1967] 20 S.T.C. 501. dealing with section 11 of the Act. According to that decision, some reliefs were to be given to the dealers in jaggery. The A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Commissioner of Commercial Taxes, Kakinada, is requested to keep the assessments of dealers in jaggery pending until further orders." After the amendment was made by the legislature, the Board vacated this direction on 5th August, 1970. This period of six months and eighteen days is sought to be deducted from the four years, five months and fourteen days taken by the assessing authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich it rescinded on 5th August, 1970, is not a clarification within the meaning of section 14(6) of the Act and does not, therefore, save the limitation of this particular assessment. We are in complete accord with this view. What the Board of Revenue gave was only an administrative direction. No clarification was sought and, in fact, could be sought from the Board of Revenue. The legal position ..... X X X X Extracts X X X X X X X X Extracts X X X X
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