Allowed

M/s. Sai Pavan Modern Rice Mill, v. State of Andhra Pradesh

Telangana HC7 Mar 2017WP/7751/2017

Case brief

AI extract

What is this about?

The High Court allowed a writ petition filed by an assessee aggrieved by a revision of assessment under the Andhra Pradesh Value Added Tax Act. The Court held that the revenue authority failed to consider the decision in K.G.F. Cottons (P) Ltd. regarding tax on husk. The matter was remanded to the 2nd respondent for a fresh decision.

What did the court decide?

The writ petition is allowed, the impugned order is set aside and the matter remanded back to the 2nd respondent for a fresh order in light of K.G.F. Cottons (P) Ltd. case law.

M/s. Sai Pavan Modern Rice Mill, Vs State of Andhra… — Banking and Recovery | Telangana HC (2017)

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THE HON’BLE SRI JUSTICE V. RAMASUBRAMANIAN

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AND

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THE HON’BLE MS. JUSTICE J. UMA DEVI

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WRIT PETITION No. 7751 of 2017

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ORDER: (Per VRS,J)

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Aggrieved by the revision of assessment passed under Section 32(2) of the Andhra Pradesh Value Added Tax Act, 2005, the assessee has come up with the above writ petition.

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Heard Mr. M.V.J.K. Kumar, learned counsel for the petitioner, and Mr. Shaik Jeelani Basha, learned special standing counsel for Commercial Taxes (AP) appearing for the respondents.

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The contention of the petitioner is that the issue raised in this writ petition is squarely covered by the decision of this Court in K.G.F. Cottons (P) Ltd., Assistant Commissioner (CT)¹ . According to the learned counsel for the petitioner, the dealer referred to the decision of this Court dated 04.03.2015 in W.P.No.17972 of 2008, but the 2^nd respondent failed to consider the same.

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It is seen from the impugned order that there is a reference to W.P.No.17972 of 2008. The issue as to whether tax can be levied under Section 4(4) of the Act on husk to the extent it related to the purchase of paddy, is covered by the decision in K.G.F. Cottons (P) Ltd. But, the 2^nd respondent has not taken note of the law laid down

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1 (2015) 81 VST 1

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VRS,J & JUD,,J WP No. 7751 of 2017

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in the said decision. Therefore, we are of the considered view that the matter has to be remanded back.

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Hence, the Writ Petition is allowed, the impugned order is set aside, and the matter remanded back to the 2^nd respondent for consideration of the issue, in the light of the decision of this Court in K.G.F. Cottons (P) Ltd. The 2^nd respondent may pass fresh orders, after taking note of the facts, with reference to the case law indicated above.

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Consequently, miscellaneous petitions if any pending in the

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writ petition shall stand dismissed. No order as to costs.

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__________________________
V. RAMASUBRAMANIAN, J
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J. UMA DEVI, J.
7 th March, 2017
cbs

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VRS,J & JUD,,J WP No. 7751 of 2017

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THE HON’BLE SRI JUSTICE V. RAMASUBRAMANIAN  AND

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THE HON’BLE MS. JUSTICE J. UMA DEVI

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Writ Petition No. 7751 of 2017

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(allowed)

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7^th March, 2017

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cbs

M/s. Sai Pavan Modern Rice Mill, v. State of Andhra Pradesh

Case brief

What is this about?

What did the court decide?

M/s. Sai Pavan Modern Rice Mill, v. State of Andhra Pradesh

Case brief

What is this about?

What did the court decide?

What the court decided

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