1092 and G.O. Ms No.
4491 of 2002.
The High Court dismissed the writ petition on the ground of alternate remedy of filing the objection and getting a decision from the authorities under the Act on merits.
1727 of 1997 which has been dismissed by the impugned order.
It has been dismissed on merits.
It was stated in the writ petition that though a remedy of appeal was available, but the said remedy by way of appeal would number be effective in the light of the clarification issued by the Commissioner of Commercial Tax by his order dated 22.3.1995, clarifying that the O.Ms No.
It was also companytended that the issue relates only to the interpretation of G.Os.,
The said writ petition was entertained.
The Assessing Authority accepted the said return and companypleted the assessment on 27.11.1995.
625 dated 31.7.1996 was issued by the State of Andhra Pradesh omitting the expression gold in the bracket immediately after the term gold and specie occurring in O.Ms Nos.
Later, the Assessing Officer issued numberice on 17.8.1996 proposing to reopen the assessment under Section 14 4 c of the Andhra Pradesh General Sales Tax Act, 1957 for short the Act and bring the above turnover to tax at the rate of 2, apart from additional tax and surcharge, on the premise that G.O. Ms No.
The appellant deals in the sale of silver bars.
4491 of 2002 With Civil Appeal Nos.
That there was numberreason for the Assessing Officer to change his opinion to revise the assessment levying the sales tax at higher rate.
U D G M E N T CIVIL APPEAL NO.
If the G.O. is so interpreted, the reduced rate of sales tax would be available to the appellant at as provided therein, which was accepted by the Assessing Officer at the first instance.
therefore, to have effective and binding decision the appellant has approached the High Court by filing the writ petition.
1092 of 1994 and 252 of 1995.
The appellant thereafter filed objections claiming that the reduced rate of sales tax under the G.O. was applicable number only to gold bullion but also to silver bullion.
issued by the State of Andhra Pradesh clearly shows that the bracketed word gold occurs only after specie and number either before or after bullion.
4491 of 2002, which is the main appeal.
4492 of 2002, 4493 of 2002 and 4494 of 2002 BHAN, J. This judgment shall dispose of Civil Appeal No.
It filed its return showing a turnover of Rs.14,33,01,470/ and paid sales tax at the rate of .
Therefore, the said bracketed word gold is relevant for the word specie only and number for the word bullion.
Facts are taken from Civil Appeal No.
Questioning the said re assessment, the appellant filed Writ Petition No.
The relevant period is from November, 1994 to March, 1995 which falls in the Assessment Year 1994 95.
Questioning the said show cause numberice, the appellant filed W.P. No.
1092 is applicable only to the gold bullion and number to silver bullion.
21503 of 1996.
4491 of 2002 filed against a detailed order by which the High Court has dismissed the Writ Petition filed by the appellant and the three companynected appeals which have been filed by the Assessees against the dismissal of their writ petitions by the High Court following the impugned Order in Civil Appeal No.
The Assessing Officer rejected the companytention of the assessee and framed the re assessment.
252 reducing the rate of sales tax to were applicable only to gold bullion and the same were number applicable to silver bullion and specie.
