TMI Blog1987 (12) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... d August, 1986 is ultra vires of the A.P. General Sales Tax Act, 1957 and Act 18 of 1985 and section 6 of the Constitution (46th Amendment) Act, 1982 and to strike down the same. The petitioner also seeks the quashing of the order of the Commercial Tax Officer-III, Guntur, respondent No. 1 herein, bearing No. 1409/86-A4 dated 27th October, 1986. 2.. An identical question arose for consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de in the income-tax assessment should not affect the petitioner's right to claim that the restaurant sales are not liable to be taxed pursuant to G.O. Ms. No. 1025 dated 22nd August, 1986. 4.. There is force in the contention of the learned counsel for the petitioner. There is statutory safeguard that any liability ceasing shall be deemed to be the income of the assessee under section 41 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o revise the assessment already made by exempting the relevant sales in terms of G.O. Ms. No. 1025 dated 22nd August, 1986. 6.. A copy of this order shall be endorsed to the Commissioner of Income-tax, A.P., Hyderabad, who will communicate the same to the concerned Income-tax Officer for the purpose of ensuring the assessment of the sum under section 41 of the Income-tax Act in the relevant asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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