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TMI Blog2012 (3) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... - ANDHRA PRADESH HIGH COURT]. For the aforesaid reasons and since the facts in W.P. No. 18564 of 2006 are representative of the facts in the other writ petitions as well and revised assessment orders were issued in purported exercise of powers under section 14(4) of the 1957 Act, we declare the revised assessment orders impugned in these writ petitions as unsustainable. They are accordingly quashed. The writ petitions are allowed - W.P. No. 18564, 19557, 19578, 20112 of 2006 - - - Dated:- 5-3-2012 - GODA RAGHURAM AND RAVI SHANKAR N., JJ. For the Appellant : Bhaskar Reddy Vemireddy For the Rrespondents : P. Balaji Varma, Special Standing Counsel for Commercial Taxes, ORDER :- The order of the court was made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t completed and passed the order of assessment dated July 9, 2004, on a gross and net turnover of ₹ 5,68,82,197 and ₹ 9,19,288, granting exemption on turnover of ₹ 5,59,62,909. Tax at 10 per cent imposed on inter-State sales turnover of ₹ 5,90,694 was levied on the ground that the petitioner did not produce declarations in form C. The petitioner subsequently obtained form C for a turnover of ₹ 2,72,982 and filed the same before the respondent seeking acceptance and sought reduction of the rate of tax, exercising power under rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 (for short, the Rules ). Eventually, the respondent allowed the concessional rate of tax on the turnover covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . State of Andhra Pradesh [1995] 97 STC 442 (AP) to urge that the provisions of section 14(4) of the 1957 Act cannot be invoked. Where there was necessary material available on record before the assessing authority while passing the initial order of assessment, but the said authority failed to advert to the relevant aspects due to lack of diligence, it would not afford a justifiable ground, to the assessing authority or his successor to exercise power under section 14(4), is the contention. In Girdharlal [1995] 97 STC 442 (AP), this court relied on the view taken earlier by a Division Bench in State of Andhra Pradesh v. Kedia Vanaspati (P) Ltd. [1994] 95 STC 208 (AP) wherein it was held that where before the assessing authority the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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