The State of Andhra Pradesh Rep., by State Representative v. Hitech Print Systems Ltd., & Others
Case brief
What is this about?
Andhra Pradesh High Court, Amaravati; TRC Nos. 84/2003, 65/2003 and 16/2005; State of Andhra Pradesh v. M/s Hitech Print System Ltd. and M/s Andhra Stationery Syndicate; concessional tax; computer stationery; G.O.Ms.Nos.520 and 521 Revenue dated 20.07.1988; reduced rate of tax; Sales Tax Appellate Tribunal Hyderabad; T.A. Nos.591/99, 623/99, 1712/99, 92/01, 94/01, 95/01, 1468/03, 1469/2003; Division Bench judgment dated 03.11.2022 in TRC No.229 of 2003 followed; revisions dismissed, no costs; Coram: R. Raghunandan Rao, J. (author) and T.C.D. Sekhar, J.; decided 02.02.2026.
What did the court decide?
The issue raised in these tax revision cases is covered by the Division Bench judgment of this Court dated 03.11.2022 in TRC No.229 of 2003, which held against the Revenue that the respondent is entitled to the benefit of reduced rate of tax; in that view, the revision cases are dismissed with no order as to costs.