Andhra Pradesh Court April 1983 Judgments

Sri Venkataramana Trading Company Vs. Commercial Tax Officer, Gudur an ...

Court: Andhra Pradesh

Reported in: [1983]54STC347(AP)

Jagannadha Rao, J. 1. These two writ petitions raise a common question and can be disposed of together. 2. W.P. No. 3922 of 1977 is filed for the issue of a writ of certiorari quashing the assessment order passed in G.I. No. 10722/71-72 dated 14th March, 1975, confirmed in appeal on 30th March, 1976, by the Assistant Commissioner (CT) (Appeals), Guntur, and to direct the authorities to levy the tax in accordance with law. 3. For the assessment year 1971-72 the petitioner returned a turnover of Rs. 2,68,947.15. The assessing officer determined the net turnover at Rs. 14,81,792.88 by adding the excise duty paid by M/s. Ananda Rao & Company of Nellore directly into the treasury, to the taxable turnover of the petitioner. The petitioner preferred an appeal to the Assistant Commissioner and disputed the levy of sales tax on the amount of excise duty added to the taxable turnover but the appeal was dismissed by the Assistant Commissioner by following a judgment of this Court in Shaw Wallace ...