This short order dismissed a tax revision case filed against an appellate tribunal order, holding that the matter was squarely covered by the decision in Mohanlal Mahendra Kumar & Co., which mandated dismissal.
The Tax Revision Case No.178 of 2013 is dismissed. Miscellaneous petitions pending, if any, shall stand dismissed.
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 HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA
AND
THE HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY
TAX REVISION CASE No.178 of 2013
ORDER: (Per the Hon’ble Sri Justice Ashutosh Mohunta)
This Tax Revision case is filed challenging the order dated 04-09-2013 passed in T.A.No.68 of 2010 by the Andhra Pradesh Sales Tax and VAT Appellate Tribunal, Hyderabad.
A perusal of the material available on record shows that the present case is squarely covered by the decision in Mohanlal Mahendra Kumar & Co., Guntur Vs. Commercial
Tax Officer, Lalapet, Guntur and another[1] .
Learned counsel for the petitioner submits that against the order, the State has filed Special Leave Petition, which is pending.
However, in view of the judgment in Mohanlal Mahendra Kumar (supra) case, this Revision is liable to be dismissed in terms thereof.
Accordingly, the Tax Revision Case is dismissed.
Miscellaneous Petitions pending, if any, shall stand dismissed. There shall be no order as to costs.
__________________________________ JUSTICE ASHUTOSH MOHUNTA.
__________________________________________ JUSTICE M. SATYANARAYANA MURTHY.
Date : 05-02-2014 Rds
THE HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA AND THE HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY
TAX REVISION CASE No.178 of 2013
Date : 05-02-2014
Rds
[1] 51 APSTJ 114
Colour shows how this judgement treated each authority
Petitioner
Respondent
Ashutosh Mohunta
M. Satyanarayana Murthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
