9911796707
TMI Blog2004 (4) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petitions, the controversy is with regard to the view taken by a two member bench of the Tribunal in Satyanarayana Raw and Boiled Rice Mill v. State of Andhra Pradesh (2002) 34 APSTJ 153 on the question of determining the tax component on the sale of rice. 2.. Learned counsel representing the petitioners stated that in order to work out sales tax component on the sale cost of rice, a form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arayana's case (2002) 34 APSTJ 153. Basing on the two member Bench decision, the Commissioner, Commercial Tax Department issued a circular to all concerned to revise the assessment made by the original authority and, further, required the assessing authority to decide the tax component on the sale cost of rice as per the ratio laid down in Satyanarayana's case (2002) 34 APSTJ 153. On the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments made pursuant to the circular instructions issued by the Commissioner, Commercial Tax Department, based on two member Bench decision, cannot be sustained. 4.. We have heard the learned Government Pleader appearing on behalf of the respondents. 5.. It is settled law when there are few decisions on a principle, the law laid down by a larger Bench shall prevail over others as long as the ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1999) 29 APSTJ 181. When the matter was taken up by the two member bench, neither there was any representation on behalf of the petitioners nor the Tribunal had the advantage of going through the ratio laid down by the three member Bench on similar question, which led to confusion in deciding the sales tax portion on the sale cost of rice. 6.. As discussed by us, in view of the settled law, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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