In an unsigned Tax Revision Case, the court relied on a previous decision by the same court which was decided against the Revenue to dismiss the case without costs.
The Tax Revision Case is dismissed; consequently, pending miscellaneous petitions, if any, are closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
THE HONOURABLE Ms. JUSTICE G. ROHINI AND
THE HONOURABLE SRI JUSTICE T.SUNIL CHOWDARY
TAX REVISION CASE No.8 OF 2001
Date: 24.10.2013
Between:
The State of Andhra Pradesh Rep. by the State Representative before Sales Tax Appellate Tribunal
…Petitioner
And
M/s. The A.P. Paper Mills Limited Rajahmundry East Godavari District
…Respondent
THE HONOURABLE Ms. JUSTICE G. ROHINI AND
THE HONOURABLE SRI JUSTICE T.SUNIL CHOWDARY
TAX REVISION CASE No.8 OF 2001
ORDER: (Per Hon’ble Ms. Justice G.Rohini)
It is represented by the learned counsel for both the parties that the issue involved in this writ petition is squarely covered by the decision of this Court in The State of A.P. (Vs) M/s. Electric Transformers and Equipments Company Limited in T.R.C.No.33/1985 dated 14.06.1988, which was decided against the Revenue.
Recording the said submission, the Tax Revision Case is dismissed. No costs.
Consequently, miscellaneous petitions, if any, pending in this
Tax Revision Case, shall stand closed.
____________ G.ROHINI, J
________________________ T.SUNIL CHOWDARY, J Date: 24.10.2013
Mva
1 issue framed by the court
Whether Tax Revision Case No.8 of 2001 should be decided based on the precedent set in The State of A.P. (Vs) M/s. Electric Transformers and Equipments Company Limited in T.R.C.No.33/1985.
Colour shows how this judgement treated each authority
The State of A.P. (Vs) M/s. Electric Transformers and Equipments Company LimitedFollowed¶15
The State of A.P. (Vs) M/s. Electric Transformers and Equipments Company Limited in T.R.C.No.33/1985 dated 14.06.1988
The State of Andhra Pradesh Rep. by the State Representative before Sales Tax Appellate Tribunal
M/s. The A.P. Paper Mills Limited Rajahmundry East Godavari District
G. Rohini
T. Sunil Chowdary
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
