Dismissed

State of Ap Before Stat Ap Hyd v. M/S Devan Rubber Industries Ltd. v.Wada

Telangana HC19 Feb 2014TRC/210/2001

Case brief

AI extract

What is this about?

In this tax revision, the petitioner challenged the concessions granted to a respondent dealer on cycle rickshaw tyres. The court held that since the Government rectified the defect in the relevant GO to cover all tyres, the respondent was entitled to the 2% concessional rate. The revision was dismissed.

What did the court decide?

Tax revision case dismissed; no merit found in the revision.

State of Ap Before Stat Ap Hyd Vs M/S Devan Rubber… — GST and Indirect 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. 210 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. Dewan Rubber Industries Limited, Suryaraopet, 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. 210 OF 2001

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

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The short point that arises for consideration in this revision filed by the Revenue is whether cycle rickshaw tyres are liable to concessional rate of tax in terms of G.O.Ms.No.252, dated 19-05-1995.

¶14

By virtue of the aforesaid G.O., the tax on cycle tyres was reduced from 10% to 2%. The respondent is a dealer in cycles, spare parts and accessories. As a part of its business, the respondent not only sells cycle tyres but also cycle rickshaw tyres. The respondent claimed concession for selling cycle rickshaw tyres at the rate of 2%, however the same was disallowed by the assessing authority for the assessment year 1997-98. The appeal filed against the assessment

¶15

order was also dismissed. Against the order of the appellate Court, the dealer filed an appeal before the Sales Tax Appellate Tribunal and the appellate Tribunal vide its order dated 27-03-2001 allowed the appeal recording that the Government of Andhra Pradesh itself rectified the defect in the G.O in issue and granted concession to all kinds of tyres either used for cycles or for cycle rickshaws and accordingly concession was allowed to the respondent.

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After hearing the learned Special Standing Counsel for Commercial Tax as well as Ms.Sara Haq, learned counsel representing Sri Abdul Muqeeth Qureshi, learned counsel for the respondent, we are of the considered opinion that since the Government itself rectified the mistake and had granted concession to all kinds of tyres i.e., cycle tyres and cycle rickshaw tyres, the respondent was rightly held to be entitled to concessional rate of tax on cycle rickshaw tyres at the rate of 2%.

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In view of the above, we find no merit in this tax revision case and the same is accordingly 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

State of Ap Before Stat Ap Hyd v. M/S Devan Rubber Industries Ltd. v.Wada

Case brief

What is this about?

What did the court decide?

State of Ap Before Stat Ap Hyd v. M/S Devan Rubber Industries Ltd. v.Wada

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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