The High Court disposed of a tax revision regarding a remand order. It observed that the petitioner could file an exporter-buyer agreement for future consideration and dismissed the revision as no interference with a remand order was warranted.
The Tax Revision Case is disposed of; miscellaneous petitions pending are dismissed.
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THE HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA
AND
THE HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY
TAX REVISION CASE No.06 of 2014
ORDER: (Per the Hon’ble Sri Justice Ashutosh Mohunta)
The petitioner has impugned the order dated 02-09-2013 passed by the Andhra Pradesh Sales Tax & VAT Appellate Tribunal, Hyderabad, vide which the assessment order dated 25-03-2009 passed by the Commercial Tax Officer-II, as well as the order dated 22-03-2010 of the appellate authority were set aside and the matter was remanded to the Commercial Tax Officer to return the two defective ‘H’ Forms covering a turnover of Rs.30,41,334/- to the appellant under proper acknowledgment, allow adequate time for rectification of those defects and on the appellant’s resubmitting ‘H’ Forms, to allow exemption on a turnover of Rs.30,41,334/- under Section 5 (4) of the Central Sales Tax Act, 1956.
Learned counsel for the petitioner submits that for proper adjudication of the case, it would be necessary to file a copy of the agreement between the exporter and the foreign buyer.
After hearing the counsel for the petitioner, we dispose of this revision with the observation that it would be open to the Commercial Tax Officer, to consider filing of the agreement between the exporter and the foreign buyer. As the impugned order is a remand order, we find no grounds to interfere with the same.
Accordingly, the Tax Revision Case is disposed of.
Miscellaneous Petitions pending, if any, shall stand dismissed. There shall be no order as to costs.
__________________________________ JUSTICE ASHUTOSH MOHUNTA. __________________________________________ JUSTICE M. SATYANARAYANA MURTHY. Date : 06-02-2014 Rds
THE HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA AND THE HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY
TAX REVISION CASE No.06 of 2014
Date : 06-02-2014
Rds
Petitioner
Commercial Tax Officer II
ASHUTOSH MOHUNTA
M. SATYANARAYANA MURTHY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
