9911796707
TMI Blog2006 (8) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... and an assessee on the rolls of the second respondent herein, which is a dealer in the meaning of the said expression under the Andhra Pradesh General Sales Tax Act, 1957 carrying on business in distribution and sale of soft drinks. For the assessment years 2001-02, the second respondent assessed the petitioner's tax liability, under the abovementioned Act, by his proceedings dated Januar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alers is examined and they are hereby informed that revision of assessment under rule 50 arises only in cases of arithmetical mistakes apparent from record and this is not a case falling under this category because in this case the assessment was finalised duly accepting the turnovers furnished in the statements certified by the chartered accountant. Consequently, the request of the dealers is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Rules made under the APGST Act, is maintainable or not depends upon the facts and circumstances of the case and we are not concerned with the maintainability or correctness of the claim made in the said application in the present writ petition. The question before us is whether the rejection of such an application is either an order or proceeding and whether the same is appealable under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is a decision taken by some authority thereby affecting the rights and obligations of the subjects of the State. Viewed from this angle, the decision of the second respondent to reject the application of the petitioner herein, in our view, certainly, would be an order as by the said endorsement the right of the petitioner for the determination of an accurate amount of tax payable by him in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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