Court dismissed a state's revision against a Sales Tax Appellate Tribunal order, noting the state representative had conceded the revisional authority lacked competence in the earlier proceeding.
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THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND
THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
TRC No. 47 of 1999
Dated: 01-11-2012
Between: The State of A.P., rep. by the State Representative before the Sales Tax Appellate Tribunal, Hyderabad
…Petitioner
And
M/s Srinivasa Surya Chandra Jaggery and General Merchants, Tanuku, W.G.District
…Respondent.
THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
TRC No. 47 of 1999
Oral Order (Per Hon’ble Sri Justice Goda Raghuram)
We find no grounds for revisional interference in this revision preferred by the State against the order of the STAT, Hyderabad, dated 18-3-1996, allowing T.A.No. 651 of 1995 preferred by the respondentassessee.
It requires to be noticed that the order of the Tribunal records that the learned State Representative for the Department had conceded (in the appeal before the Tribunal) to the contentions raised on behalf of the respondent-assessee regarding the competence of the revisional authority who proceeded to revise the appellate order, for the purpose of cancelling the penalty. The learned State Representative is recorded as having submitted before the Tribunal that it does not justify the impugned revisional order and that he stated that it has no tenable objections to the grounds urged by the appellant. It is this concession about the unsustainability of the revisional order, that has persuaded the Tribunal to allow the appeal preferred by the respondent-assessee. In the aforesaid circumstances, no interference is called for and the revision is accordingly dismissed after hearing Sri P.Balaji Varma, learned Special Govt. Pleader for Commercial Taxes.
_________________________ GODA RAGHURAM, J
1st November, 2012
_______________________________ M.S.RAMACHANDRA RAO, J
GRR
The State of A.P. rep. by the State Representative before the Sales Tax Appellate Tribunal, Hyderabad
M/s Srinivasa Surya Chandra Jaggery and General Merchants, Tanuku, W.G.District
Goda Raghuram
M.S. Ramachandra Rao
As recorded by the court registry
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