2005 (8) TMI 637

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..... ithstanding the strenuous contentions urged by Sri C.V. Nagarjuna Reddy, learned counsel for the petitioner, we are not persuaded to accept any one of the contentions. 2.. The impugned order dated July 28, 2005 of the Commissioner of Commercial Taxes, Hyderabad, rejecting the representation of the petitioner dated July 21, 2005 to extend the time for submitting claim for sales tax credit is per .....

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..... d time but not later than thirty days from the date of commencement of the Andhra Pradesh Value Added Tax Act, 2005. It is not as if the Deputy Commissioner is clothed with any authority to keep on extending the time. The mandate enshrined in rule 37(2)(h) of the Rules referred to hereinabove is absolutely clear. The rule is not susceptible to any interpretation as suggested by the learned counsel .....

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