The State of Ap v. M/S Madhu Selvent Extractions [P] Ltd. Gooty
Case brief
What is this about?
AP High Court (Amaravati) Tax Revision Case 262/2003, decided 23.02.2026, dismissed with no order as to costs. Issues: classification of solvent extracted groundnut oil vis-a-vis groundnut oil obtained from groundnut cake (settled in dealer's favour by Rajashree Oils & Extractions vs. Deputy Commissioner (Ct), Kurnool And others, 1998(5) ALD 209; 1998 (5) ALT 9); refund of deferment tax of Rs.13.02 lakhs per G.O.Ms.No.146 dated 25.04.1991 (moot — ten-year deferment from 1992 expired, tax payable by lapse of time). Parties: State of AP v. M/s Madhu Selvent Extractions P Ltd, Gooty. Tribunal: Sales Tax Appellate Tribunal.
What did the court decide?
The first issue stands already decided in favour of the dealer by the Division Bench judgment of the erstwhile High Court of Andhra Pradesh in Rajashree Oils & Extractions vs. Deputy Commissioner (Ct), Kurnool And others; this Court does not re-adjudicate it.