Dismissed

Sales Tax Appellate Tribunal Hyd v. M/S. Lakshmi Agro Products Vja

Telangana HC19 Feb 2014TRC/158/2001

Case brief

AI extract

What is this about?

This single judge tax revision case dismissed the State of Andhra Pradesh's revision challenging a Tribunal order that set aside earlier tax demands. The court held no question of law arose as the revenue authority itself had found the turnover to be under Rs. 1.00 Crore, making the assessee not liable for additional charge.

What did the court decide?

The tax revision case filed by the Revenue was dismissed as there was no merit and no question of law involved.

Sales Tax Appellate Tribunal Hyd Vs M/S. Lakshmi Agro Products… — Income Tax | Telangana HC (2014)

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HONOURABLE SRI JUSTICE ASHUTOSH MOHUNTA AND HONOURABLE SRI JUSTICE M.SATYANARAYANA MURTHY

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TAX REVISION CASE No. 158 OF 2001

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Dated: 19^th February, 2014

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BETWEEN

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The State of Andhra Pradesh, rep., by the State Representative before Sales Tax Appellate Tribunal, D.No. 5-4-400 to 404, Nampally, Andhra Pradesh, Hyderabad

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…Petitioner

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And

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M/s. Lakshmi Agro Products, Autonagar, Vijayawada

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…..Respondent

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HONOURABLE SRI JUSTICE ASHUTOSH MOHUNTA AND HONOURABLE SRI JUSTICE M.SATYANARAYANA MURTHY

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TAX REVISION CASE No. 158 OF 2001

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ORDER: ( per the Hon'ble Sri Justice Ashutosh Mohunta)

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The State of Andhra Pradesh has filed this revision challenging the order dated 09-11-2000 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh in T.A No.771 of 1997 whereby the order dated 25-03-1997 passed by the Deputy Commissioner (CT) No.II Division, Vijayawada was set aside and it was held therein that as the total turnover was not more than Rs.1.00 Crore, therefore, the assessee is not liable to pay additional tax at the rate of 1.5% and turnover tax at the rate of 2%. The respondent – M/s. Lakshmi Agro Products, dealer in cattle feed, fish feed and prawn feed filed assessment for the assessment year 199394. It was found by the assessing authority that the total turnover of the

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respondent was less than

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Rs.1.00 Crore for the aforesaid assessment year and hence, in the opinion of the assessing authority, the respondent was not liable to pay any additional tax and turnover tax. The orders passed by the assessing authority were revised suo motu by the revisional authority i.e., Deputy Commissioner (CT) No.II Division, Vijayawada and it was held that the turnover was more than Rs.1.00 Crore, therefore, the respondent was liable to pay additional tax at 1.5% from 01-04-1993 to 17-07-1993 and turnover tax at 2% from 18-07-1993 to 31-03-1994. Being aggrieved by the orders passed by the Deputy Commissioner, the respondent preferred appeal before the Tribunal. The Tribunal after going through the entire facts held that the revisional authority has himself recorded a finding that the total turnover was Rs.99,80,204/which is less than Rs.1.00 Crore and, hence, the respondent – dealer is not liable for any additional tax and turnover tax. Accordingly the appeal was allowed by the Tribunal.

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It is against this order, the present tax revision has been filed by the Revenue.

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After going through the impugned order, we find that no question of law is involved in the present revision that arises for consideration i.e., whether the turnover of the respondent is more than Rs.1.00 Crore or not. The revisional authority himself has recorded a finding that the turnover of the respondent was Rs.99,80,204/-. The aforesaid amount being less than Rs.1.00 Crore, hence the respondent is not liable for any additional tax and turnover tax.

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Accordingly, we find no merit in this tax revision case and the same is dismissed. Miscellaneous petitions, if any, pending consideration shall stand closed. No order as to costs.

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ASHUTOSH MOHUNTA, J

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M.SATYANARAYANA MURTHY, J

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Dated: 19^th February, 2014 ks

Sales Tax Appellate Tribunal Hyd v. M/S. Lakshmi Agro Products Vja

Case brief

What is this about?

What did the court decide?

Sales Tax Appellate Tribunal Hyd v. M/S. Lakshmi Agro Products Vja

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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