9911796707
TMI Blog1999 (7) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... the payments made by the petitioners are not exigible to any sales tax under the Act and to direct the 1st respondent to release the stock of abnus leaves without insisting on payment of sales tax on the component of collection charges. An alternative prayer is made to declare the communication addressed by the Commissioner of Commercial Taxes in reference AI(3)/2118/97, dated July 3, 1997 to the Vice-Chairman and Managing Director of the Andhra Pradesh Forest Development Corporation Limited as illegal. Except Writ Petition No. 33083 of 1998 all the writ petitions relate to the assessment year 1997-98. W.P. No. 33083 of 1998 relates to the year 1998-99. The impugned communication addressed by the Commissioner of Commercial Taxes in reply to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. It is further submitted that so long as the Commissioner s opinion stands, no assessing authority will take a different view. 4.. The communication dated July 3, 1997 of the Commissioner is in general terms and reiterates the well-known legal position that whatever amount is charged by the seller towards sale consideration by whatever name it is called constitutes sale price. It does not appear from the communication that the specific question whether the collection charges paid by the petitioners would form part of the sale price having regard to the terms and features of the agreement and the pattern of transactions that have taken place pursuant thereto have been taken into consideration by the Commissioner. The opinion was express ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioners to file their objections to the proposed assessment on the disputed item before the assessing officer in-charge of assessment of Andhra Pradesh Forest Development Corporation. The said assessment officer should give an opportunity of hearing not only to the assessee, i.e., the Forest Development Corporation but also the petitioners. In case the petitioners do not appear on the date fixed by the assessing officer, it is open to him to finalise the assessment after taking into account the written objections that may be filed by the petitioners within a period of three weeks from today. As already observed, the assessing authority, irrespective of the communication dated July 3, 1997 sent by the Commissioner to the Forest Deve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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