Supreme Court · 1994 INSC 157 · Decided 13 April 1994
State of Andhra Pradesh v. T.G. Lakshmaiah Setty and Sons
- Court
- Supreme Court of India
- Citation
- 1994 INSC 157 · [1994] 3 S.C.R. 523
- Case number
- CIVIL APPEAL No. 4857/1989
- Decided
- 13 April 1994
- Bench
- K. RAMASWAMY, N. VENKATACHALA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Andhra Pradesh General Sales Tax Act, 1957: Sectio11 20 Assessme11t Ordei--<:hallenge--Assessee-!11voking suo motu power of Revision-Pennis- sibility of-Held assessee can11ot i11voke suo motu power under Section 20-Aggrieved assessee can only pursue remedies provided under the Act-He c has no by the original authorities. The respondent .. asseessee l\'3S carrying on business in groundnut oil seeds and cotton seeds. For the assessment years 1967-68, 1970-71 and D 1971-72 the respondent was assessed under section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957 on the basis that
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