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TMI Blog2018 (4) TMI 1780X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment years under the Central Sales Tax Act, 1956 and that therefore he cannot take a different stand - HELD THAT:- It appears that it is only after the petitioner attempted to revive the company that the impugned order was served. In such circumstances, we think that the delay and laches are properly explained. On instructions, it was stated by the learned special standing counsel that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition No. 12046 of 2018 - - - Dated:- 30-4-2018 - V. RAMASUBRAMANIAN and MS. J. UMA DEVI JJ. S. R. R. Viswanath for the petitioner. S. Suri Babu , Special Standing Counsel for CT, for the respondent Nos. 1 to 3. K. Lakshman Assistant Solicitor General, for the respondent No. 4. ORDER Challenging an order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the following lines : 9. The petitioner sustained losses and hence could not do any business at Guntur after the first quarter of the financial year 2012-13. The petitioner's branch at Guntur did not do any business in the financial year 2013-14 to 2017-18. Since the petitioner wants to revive its export business at Guntur it did not report stoppage of business or seek cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial standing counsel that the very same assessing officer has passed orders in the case of the very same assessee in relation to the previous years under the Central Sales Tax Act, 1956, confirming that he is a 100 per cent. exporter. Therefore, it was within the knowledge of the assessing officer to take note of the previous assessment orders before coming to the conclusion that he did in the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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