9911796707
TMI Blog2015 (3) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand under CST - Held that:- though originally the petitioner was assessed under the CST Act, the same was brought under the APGST Act vide order, dated August 29, 2001, and accordingly, tax is determined, which is confirmed by the appellate authority. In that view of the matter, the same turnover cannot be the subject-matter under the CST Act. The respondents are directed not to take any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment year 1997-98 as illegal and without jurisdiction and consequently interdict the first respondent from taking any coercive steps for recovery of demand to the extent of ₹ 10,18,000 for the year 1997-98 (CST) and pass such other order or orders as the honourable court may deem fit and proper in the circumstances of the case. The petitioner, a registered dealer under the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed accordingly. It is stated that against the order of the revised assessment order, dated August 29, 2001, matter was carried in appeal and same was dismissed. Subsequently, the appeal filed by the petitioner before the Appellate Deputy Commissioner (Commercial Taxes), Kakinada, was dismissed as infructuous in view of the revised assessment order, dated August 29, 2001. In this writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bject-matter under the CST Act. In that view of the matter, the writ petition is disposed of directing the respondents not to take any steps for enforcement of the demand under the CST Act and the garnishee notice is hereby quashed, in view of the revised order passed by the revisional authority bringing the entire turn- over under the APGST Act. Miscellaneous petitions, if any, pending in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
