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TMI Blog2021 (7) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... hich VAT has been paid during the relevant years and therefore, the value of those goods fall under the definition of sale within Section 2(28) of VAT Act, 2005 and consequentially the petitioner need not pay entry tax in respect of value of those goods in view of the exemption provided under Section 3(2) of Tax on Entry Act. The 1st respondent discarded the above objections of the petitioner and passed the impugned order. Also, the Assessing Authority has not discussed about the applicability or non-applicability of Section 3(2) of Tax on Entry Act to the petitioner s case. Therefore, we do not have the advantage of knowing the mind of the Assessing Authority/1st respondent - it is considered apposite to direct the 3rd respondent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is nothing but sale price as defined under Section 2(28) of VAT Act. After considering the regular returns in Form VAT 200 filed by the petitioner and taking into consideration the TDS certificates issued by the contractee, the petitioner was assessed for assessment year 2015-16 under VAT Act and assessment order A.O.No.89945, dated 28.11.2017 was passed on the net turnover of ₹ 1,75,55,591/- as applicable to the works contractor. The said turnover includes value of the goods of ₹ 8,34,734/- related to purchases made from outside the State of Andhra Pradesh. Hence, the goods purchased from outside the State were considered as sale involving transfer of property in execution of the works contact. Similarly, for the assessment ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esold by way of transfer of property in execution of works contract which amounts to sale as contemplated under Section 2(28) of A.P VAT Act. However, without considering the objections of the petitioner and the relevant provisions under Section 2(28) of A.P. VAT Act and Section 3(2) of Tax on Entry Act, the 1st respondent passed the impugned Assessment Order Nos.200913 and 200916 dated 06.03.2020. d) The further case of the petitioner is that as against the impugned assessment order for the year 2016-17, he filed appeal No.VSP/13/2020-21 before the Appellate Joint Commissioner (ST), Vijayawada i.e., the 3rd respondent along with stay application and the same is pending consideration. As against the similar orders passed by the 1st res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18. Since the Assessing Authority has committed a grave error of law, the writ petitions are filed. a) Learned counsel also submitted that so far as impugned assessment order for the assessment year 2016-17 is concerned, he already preferred appeal No.VSP/13/2020-21 before the Appellate Joint Commissioner (ST), Vijayawada i.e., 3rd respondent. Incidentally, the appeals preferred against similar orders for the assessment years 2012-13, 2013-14 and 2014-15 are also pending before the 3rd respondent. He further submitted that the stay application dated 15.06.2020 filed by him in appeal No.VSP/13/2020-21 for the assessment year 2016-17 was dismissed by the 3rd respondent. He also submits that so far as impugned assessment order for the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned Assessment Order No.200913, dated 06.03.2020 for the assessment year 2016-17 is concerned, and the same is pending before the 3rd respondent. Hence, it is not apt to take up the writ petition No.20417 of 2020. Instead, we consider it apposite to direct the 3rd respondent to dispose of the said appeal within a specified time. So far as the impugned Assessment Order No.200916, dated 06.03.2020 for the assessment year 2017-18 is concerned, admittedly the petitioner did not prefer any appeal but directly filed the writ petition. Since in respect of identical question of law, he already filed appeals against previous assessment orders and same are pending before the 3rd respondent, we deem it apt to direct the petitioner to prefer an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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