9911796707
TMI Blog1992 (9) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... ntracts. He was a dealer on the rolls of the Commercial Tax Officer, X Circle, Hyderabad for the year 1977-78. In the said year the Commercial Tax Officer proposed to assess sales tax on a sum of Rs. 5,79.042.40 which the assessee claimed as receipts from works contracts. In support of his claim no material was placed before the assessing authority. Therefore, the same was assessed to tax. The sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cent. This order of the revisional authority was revised by the Commissioner under section 20 of the A.P. General Sales Tax Act, by order dated January 8, 1986. The Commissioner held that there was no material before the revisional authority, viz., the Deputy Commissioner to treat the sum of Rs. 5,79,042.40 as receipts from the works contracts and therefore there was no case for interference by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectness of this order of the Commissioner dated January 8, 1986 that is assailed in this special appeal. On a perusal of the order under appeal, we are convinced that the order of the Commissioner does not suffer from any illegality. There was no adequate justification for the Deputy Commissioner to interfere in revision in the absence of any material and accept the plea that the amount of Rs. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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