Common order dismissing Tax Revision Cases where penalty levied was set aside as tax had already been recovered from selling dealers by the State.
Impugned orders of levying penalty set aside; Revisions dismissed.
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THE HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA AND THE HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY
TAX REVISION CASE Nos.177, 185 and 186 of 2013
COMMON ORDER: (Per the Hon’ble Sri Justice Ashutosh Mohunta)
This order shall dispose of TREVC Nos.177 of 2013, 185 of 2013 and 186 of 2013. Since common questions of fact arise for consideration in these tax revisions, they are heard together and being disposed of by this common order.
We have already dismissed Tax Revision Cases No.179, 180 and 181 of 2013, holding that the State has already recovered tax from the selling dealers.
In view of the aforementioned findings, the question of payment of penalty does not arise and consequently, the impugned orders of levying penalty are set aside and the Revisions filed against the orders passed by the Andhra Pradesh Sales Tax and Appellate Tribunal, Hyderabad, with regard to levy of penalty are dismissed.
Miscellaneous Petitions pending, if any, shall stand dismissed. There shall be no order as to costs.
________________________ ASHUTOSH MOHUNTA,J.
____________________________________ M. SATYANARAYANA MURTHY,J .
Date : 06-03-2014 Rds
THE HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA AND
THE HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY
TAX REVISION CASE Nos.177, 185 and 186 of 2013 Date : 06.03.2014
Rds
Ashutosh Mohunta
M. Satyanarayana Murthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
