9911796707
TMI Blog1988 (8) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... a mandamus being issued directing the respondent to refund the tax paid on the disputed turnover immediately with interest. We have given notice to the respondent to show cause as to why this writ petition should not be admitted and the counter-affidavit was directed to be filed by 1st August, 1988. But no counter-affidavit has been filed. With the consent of both the parties, the main writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitionerfirm is not a sale under the Andhra Pradesh General Sales Tax Act, 1957, and held that the levy of tax on the aforesaid turnover is improper. Then it is averred in the writ petition that the petitioner received a copy of the order on 13th January, 1988 and was awaiting the consequential order but no refund of tax has been made by the respondent. The order in appeal was received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question of refund does not arise. Hence, the petitioner's request was rejected. The learned Government Pleader appearing for the State does not support the order dated 18th June, 1988, passed by the Commercial Tax Officer and action is being taken against the officer for sending such a communication. In view of the request of the petitioner that the amount which is liable to be refunded ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x months aforesaid to the date on which the refund is granted. * * *" It is clear from the provisions of section 33-B read with section 33-F that the refund became due to the assessee within six months from the date of the appellate order, viz., 8th December, 1987, and if the amount is not paid within six months from the date of the order and if the refund is not granted either by way of payme ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
