1999 (10) TMI 709

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..... October 12, 1999 passed by the fourth respondent in Rc. No. 2963 of 1999. That order was passed while rejecting the request of the petitioner to transfer back their assessment files to C.T.O., Ashok Nagar Circle with whom the petitioner was filing returns and was being subjected to assessment. Clause (d) of sub-rule (21-A) of rule 28 of the Andhra Pradesh General Sales Tax Rules lays down, inter a .....

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..... cated in Kodad Mandal. The registered office of the company is, however, situate within the jurisdiction of Ashok Nagar (Hyderabad) Circle. The aforementioned sub-rule was introduced with a view to facilitate the assessing authority within whose jurisdiction the manufacturing unit is situate to deal with the assessment and other files of the assessee. 2.. It is to be noted that clause (d)(i) ext .....

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..... t files were transferred to C.T.O., Kodad Circle on July 3, 1999. In view of further extension of the date by G.O. Ms. No. 630, the petitioner approached respondents 3 and 4 to re-transfer the files to the second respondent. The same was refused. Hence, the present writ petition is filed. 3.. We cannot accept the view taken by the fourth respondent that G.O. Ms. No. 630 amending sub-rule (21-A) .....

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