M/S. Ravi Teja Stone Polishing Industries, v. the Addl. Commissioner (Ct)(Legal), and 5 Others
Case brief
What is this about?
Batch of four writ petitions (W.P.Nos.17638, 17487, 17869 & 18069 of 2006; APHC010355302006) decided by a common order on 09.03.2026 by the High Court of Andhra Pradesh at Amaravati (bench: Justices R. Raghunandan Rao, author, and T.C.D. Sekhar). Subject: challenge to assessment/recovery of sales tax despite a final eligibility certificate and five-year exemption under G.O.Ms.No.498 (16.10.1989), the department relying on amendments to G.O.Ms.No.146 (25.04.1991); impugned order dated 16-6-2006 in CCT Ref No. L-III3/870/2004-1 for AY 1992-93; disputed tax Rs. 34,932/-; exemption quantum Rs. 6,26,130/-. Precedents followed: Vetstar Agros (AP) and Vadilal Chemicals (SC). Outcome: petitions allowed, impugned orders set aside, no costs. Keywords: final eligibility certificate; sales tax exemption; granite slabs; Tadipatri; Anantapur; Commissioner of Taxes.
What did the court decide?
All the writ petitions in the batch allowed; impugned orders set aside; no order as to costs; pending miscellaneous applications, if any, stand closed.