Quashed

Stat Hyd v. M/S.Nandishwara Decorticators Oil Mill

Telangana HC18 Feb 2010TRC/213/1999

Case brief

AI extract

What is this about?

Single judge order disposing of a revision under the A.P. GST Act. The court disposed of the matter in accordance with a previous Division Bench ruling in State of Andhra Pradesh v. Sri Vasavi Traders regarding groundnut purchases by dealers to exporters, noting the issue was no longer res integra.

What did the court decide?

Modified order passed by Appellate Tribunal quashed in terms of State of Andhra Pradesh v. Sri Vasavi Traders.

Stat Hyd Vs M/S.Nandishwara Decorticators Oil Mill — GST and Indirect Tax | Telangana HC (2010)

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HON’BLE SRI JUSTICE B.PRAKASH RAO

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AND

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HON’BLE SRI JUSTICE R.KANTHA RAO

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T.R.C.NO.213 OF 1999

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DATED: 18.02.2010

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Between:

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The State of A.P. represented by the State Representative Before Sales Tax Appellate Tribunal, Hyderabad.

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…Petitioner

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And

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M/s. Nandishwara Decorators & Oil Mill, Nagarkurnool

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…Respondent

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HON’BLE SRI JUSTICE B.PRAKASH RAO

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AND

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HON’BLE SRI JUSTICE R.KANTHA RAO

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T.R.C.NO.213 OF 1999

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ORDER: (Per Hon’ble Sri Justice B.Prakash Rao,J)

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Heard.

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2. The State is the petitioner herein. The revision is filed under Section 22(1) of the A.P.G.S.T. Act, inter alia, seeking correctness of the orders, dated 25.11.1998 passed in T.A.No.203 of 1998 on the file of the Sales Tax Appellate Tribunal, A.P. Hyderabad.

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3. The appeal in question was taken up with a long batch of cases by the Appellate Tribunal and the same was disposed of by a common order. Ultimately, the aspect involved being in regard to the purchase of groundnuts and selling the same to the exporters by the assessees, who are the dealers, on certain terms and conditions, inter se, agreed under the contract. The assessing authorities assessed the purchase of groundnuts as last purchase in their hands in the State. 4. Across the bar, the question that arose in the batch of cases including the present one as well before the Appellate Tribunal is no longer res integra. The Division

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Bench of this Court in the STATE OF ANDHRA PRADESH v. SRI VASAVI TRADERS, GADWAL AND OTHERS^[1] has answered the same, one in favour of the assessee and the other in favour of revenue.

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5. Following the same and in terms thereof, this revision is also disposed of accordingly. No costs.

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________________ B.PRAKASH RAO

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__________________ R. KANTHA RAO,J

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Date:18.02.2010 Ccm/Kvrm

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HON’BLE SRI JUSTICE B.PRAKASH RAO

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AND

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HON’BLE SRI JUSTICE R.KANTHA RAO

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T.R.C.NO.213 OF 1999

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(Per Hon’ble Sri Justice B.Prakash Rao,J)

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DATED: 18.02.2010

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[1] 2002(35) APSTJ 189

Stat Hyd v. M/S.Nandishwara Decorticators Oil Mill

Case brief

What is this about?

What did the court decide?

Stat Hyd v. M/S.Nandishwara Decorticators Oil Mill

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

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