Disposed

Sai Narayana Rice Industries and 5 others v. State of Telangana and 9 others

Telangana HC7 Dec 2022WP/560/2020

Case brief

AI extract

What is this about?

Traders challenged insistence on C-Forms for inter-state sales tax concessions. The court rejected that contention following its earlier decision, but held their cases covered by a subsequent State memo concerning tax waiver and acceptance of other documents. The writ petitions were disposed of without costs.

What did the court decide?

Petitioners' cases held covered by the subsequent State memo concerning Central Sales Tax waiver and acceptance of other relevant documents.

Sai Narayana Rice Industries and 5 others Vs State of… — GST and Indirect Tax | Telangana HC (2022)

¶1

[^329s I

¶2

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAT) (Special Original Jurisdiction)

¶3

WEDNESDAY, THE SEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO

¶4

PRESENT

¶5

THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND

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THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY

¶7

WRIT PETITION NOS:8349. 560 AND 22569 OF 202O :14758. 17372. 17377. 17380 0F 2019 AND 4022 AN D 27600 0F 2021

¶8

W.P.No.8349 of 2O2O

¶9

Between:

¶10

1 M/s Laxmi Narayana Srikishan, Door No. 5-4-7, Nehru Chilli, Tandoor. Vikarabad, District, Telangana 501 141 .Rep by its^proprietor. Rajesh Soni, Ramnivas _Sgni, Age 48, Occ Business, R/o 6S-105,'Main road. Tandur, Vikarabad District. Telangana -501 141.

¶11

z M/s Vaishnavi Traders., H No.4-1-7614. Nehru Gunj. Tandur, Vikarabad Rep !V^{its Proprietor.} lgtgl^{Srisailam.Sib PatelShaianappa,Age. 65, Oci.} Business. No 4-1-761A, Gunj Road,TaMur, Vikarabad^'Distric'i, Telangana 501141 .

¶12

3 M/s Sri Mahalaxmi Traders, Door No. 4- I -86/1 . Nehru Gunj. Tandoor, Vikarabad District. Telangana 501141 . Rep by its Proprietor. M. Rivindcr, S/o M. Narashimhg, Ag-e 5B yqars, Occ. Business. R/o 5-2-95, Ganapur ward. Tandur, Vikarabad District, Telangana 5O1'141.

¶13

4 M/s R.K. Traders., Door No 4-1-96, Nehru Gunj, Tandur, Vikarabad District, Telangana. Rep by its Partner. Kalva Radhakrishna, S/o Kalvalaxminaravana, Age 62, Occ Business, Rl/o 4-3-36/aa, WHS Road, Tandur, Vikarabad District, Telangana, 5O1141 .

¶14

5 Mis Balaji Da1'l Mills and Godowns Pvt Ltd, Door no 8-1-l19 near forest offsite, Old Tandur, Vikarabad District, Telangana. Rep by its proprietor. Purshothani Das Suri. S/o Madan Lai Suri, Age 12, Occ ifusiness. Ro 5-5-S. Tandur, Vikarabad. Telangana.

¶15

6 KVS. Dal lndustries- _Sy.No. B'l/1 and 2.Chennaram,^yapral. Ranga Reddy District. Req by its Managing Partner. K. Harish. Sib K. Timmaiah. ege- S0 years Occ Business. R:/o H,No 4-3-1211. Near ShivajiChowk. Valmikinagar. Tandur. Telangana.

¶16

Contd....2

¶17

¶18

M/s Sheshadri Dall lndustries., Sy, No 57/A. Basaweshwar Nagar, Chinowli Road. Tandur. Vikarabad District, Telangana. Rep by its Proprietor. B. Kumandla Sridhar. S/o B. NarsimhaSwamy. Age 41 years. Occ. Business. R/O 1-1-13/10. CCI Colonay, Tandur, Vikarahad. Telangana.

¶19

B. M/s Veerender and Company, H. No. 5-5-1, Nehru Gunj- Tandur. VikarabadDist, Telangana. Rep by its Managing Partner. K. Veererider. S/o K. Veeraiah. Age 45 years, Occ. Business. R:/o 1 1 No. 4-3-12/1 , Near ShivajiChowk.Valmikinagar. Tandur.

¶20

M/s Vasavi Trading Company, 1-1 No 4-1-121 , Shop No 5. Nehru Gunj, Tandoor, Vikarabad Rep by its Proprietor. Dachcpally Srinivas. S/o Laamaiah, Age. 42 years. Occ Business. No 2-1-21115. Opp- Electrical sub station. Bhavani Nagar, Hud Road. Tandoor.

¶21

10.ltfls Laxminarayana Srikishan, H.No 5-4-7, Nehru Gunj, Tandur, Vikarabad District, Telangana. Rep by its Proprietor. Rajesh Soni. S/o RamnivasSoni. Age 70 years, Occ Business, R/o 6S-105. Main Road. Tandur, Vikarabad District. Telangana. 501 141

¶22

1 1 . M/s Venkateshwara Enterprises., D. No 4-1-'l 14l'l . Nehru Gunj. Tandoor. Mkarahad Rep by its Managing Partner. M. Madhusudhah, Sio M. Venkatesham,Age 46 years, Occ Business, Rl/o 1-1-6/5F, Shanthappacolony.Tandur, Vikarahad District. Telangana. 50'l 141 .

¶23

12.Ws Rajesh Kumar and Co., D. No. 5-5-'14. Gunj Road, Tandem, Vikarahad District, Telangana 501 t41. Rep by its Managing Partner. Rajesh Boob, S/o ShvamSundar Boob, Age 46-years, Occ Business, R/o 7-3$4, Manrvadi Bazar. Tandur. Vikarahad District. Telangana. 501141

¶24

M/s Sri Harshitha Traders, 7-1OO|4A. Venkat road. Pargi, Vikarabad. Telangana. Rep by its Proprietor. Mallipeddi Prabhakar. S/o Buchaiah. Age44 years Occ Business. R/7-100/4A, Venkat road, Pargi. Vikarabad. Telangana.

¶25

14.M/s Kalam Ramehandrap, D.No. 4-1-190, New GuM, Vikarahad. Vikarabad District. Rep by its Proprietor. K. Ramchandraiah. S/o K. Ananthaiah. Age- 62 years Dec Business, Rfo H.No 4-6-1 19, Old Guni Vikarabad, Vikarabad District, Telangana

¶26

15.M/s Vasavi Traders,, D. No. 4-1-'191, New Gunj, Vikarabad, Vikarabad District, Rep by its Proprietor. K. V tjaya Rainchandraialt, S/o K. Ramchandraiah, Age- 62 years Oec Business. Rl/o H.No 4-6-1 19, Old Gunj, Vikarabad,Vikarabad District, Telangana

¶27

...PETITIONERS

¶28

AND

¶29

State of Telangana, Rep. by its Principal Secretary. Department of Commercial Taxes and Excise. Revenue Department, Secretariat Buildings. Hyderabad.

¶30

State of Telangana., Rep. by its Principal Secretary, Department of Consumer Affairs. Foods and Civil Supplies. Secretariat Buildings, Hyderabad.

¶31

Contd. . ..3

¶32

-3-

¶33

e. Jng Commissioner (ST), Commercial Taxes Department. Hyderabad Telangana.

¶34

Assistant Commissioner (ST), Hyderabad Rural Division, Hyderabad.

¶35

commercial rax officer, Madhapur r circre. Hyderabad Rurar. Hyderabad.

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Peputy.Commercial Tax Officer, Madhapur I Circb, Hyderabad Rural. Hyderabad.

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Commercial Tax Officer, Madhapur 2 Circle, Hyderabad Rural, Hyderabad. B. Deputy.Commercial Tax Officer., Madhapur 2 Circle. I lyderabad Rural. Hyderabad

¶38

commercial rax officer., Madhapur 4 circre. Hyderabad Rurar. Hyderabad.

¶39

1O. Peputy.Commercial Tax Officer, Madhapur 4 Circle. Hyderabad Rural, Hyderabad.

¶40

1 1 . Commercial Tax Officer., Vikarabad Circle, Hyderabad Rura, Hyderabad.

¶41

Peputy.Commercial Tax Officer, Vikarabad Circle, Hyderabad Rural. Hyderabad.

¶42

...RESPONDENTS

¶43

Petition under Article 226 of rhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High - cJurt may be pleased to issue an appropriate writ. order or direction. more particularly one in the nature of writ of Mandamus declaring of the Respondents action in not considering the documents submitted by the petitioner for the purposes of assessment, determination and grant of mncessions, exemptions and waiver on the excessive tax livable on inter-state sales under the central Sales Tax Act, 1956 and obstinately and irrationally insisting upon production of ,c Forms, for purposes of assessment, determination and grant of concessions, exemptions and waiver to the Petitioner as illegal. arbitrary. contrary to the doctrine of Iegitimate expectation and unconstitutional and set aside ail actions and results consequent thereto and resultan y direct the respondents to consider the documents submitted by the Petitioner to assess. determine the sales conducted by the Petitioners on inter-state sales by granting such concessions, exemptions and waivers, without insisting on submission of 'C Forms'.

¶44

|.A.NO:1 OF 2020

¶45

Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct Respondent Nos. 4 to 12 to not to finalize and/or give effect to assessments conducted for the period between o11041201s to 311o6t2017 by disregarding and discarding the documents and evidence produced by the Petitioner for determination and grant of concessions, exemptions and waiver towards excessive tax leviable cn inter-state sales. pending disposal of the writ petition.

Con td. . ..4

-4-

l.A.NO:2 OF 2020

Petition under Section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, itre Higt court may ou prursuo to direct the 1st Respondent to consider the representition made oy tne 'eetitioners association on 18/06/20't9,01lolt2o19. pending disposal or the wiit petition.

¶50

Counsel for the Petitioners : SRI.pASHAM MOHITH

¶51

counsel for the Respondents : SRI.K.RAJI REDDY, sc FoR coMMERcTAL TAx

¶52

W.P.NO: 560 OF 2020

¶53

Between:

¶54

Sai.Narayana Rice lndustries, pahrai (V), Gurrampud (M), Nalgonda, Rep. by '

¶55

1t:^{l4qn?S-r!gPartner, K. RamakrishnbSlo. trarayana',} Age_ i4 yrs: Ry;. H. No. 10-1-93/4, Janaki Enclave, Ampro Colony, kt,i.mrngai, UyOeiaOia--

¶56

Sai Ramana Rice lndustries,, Gummadavally Village, Kondamallepally Mandal, Hyde_rabad Road, Natgonda District, reianginJlet;il;;:'H#.ty l!:.!lg.|lgs[,g^{PartnerG_ Jasataiah, S/o. curuvaiah:As;} so;il, ny.i.iir.ri;. 20122915, Dindi Road, DevaEkonda

¶57

Lakshmi Sai Rice rndustries,, chennaram (v), Kondamafieoaflv Mandar Hyderabad. Road, Natgonda District, Tetanlaiia, R;p.' ;t-ii;"'p"'ri"lir,-'el Prasad, S/o. Pulaiah, Age- 36 yrs, ruo,"u.tiots:ilil c;;h;'il;'sr;, Devarakonda

¶58

4 Sn Sai Laxmi Rice rndustries,, Gummadavalrv Vilage, Kondamaflepafiy Mandat , ttyderabad Road, Natgo^nda Disrric( T"i;ru;";.^{'R;;:"'tv'iil} VglqS'.lS^{Partner.V. KiranKumar]S/o. Narasimira.} Age--40 vrr, iiro.]i.ru| 2-103, Nampally (M), Natgonda District

¶59

Venkata Sai lndustries,, D. No. 4-59lS, Nasarla Nalsonda Distri.ct, Rep by *s Manasins partner "fl'"YrlYlrffi':38:'X.tYl'

¶60

+s9.^{31 yrs H. No. 31-14, Goui Shankar} Corony. opj o""i"ri,L:"i'rJ, Jadcharia, Mahboobnagar District.

¶61

6 Sai Venkateshwara Rice lndustries,, Chinnadisa rlapally (V), Kondamallepally( M ), Natgonda, Rep. by its Managinq Partner. S. Venkateshwarlu, S/o. Kondaiah, Age- 49, RIo 12-222/3, Shivaji Nagar, Devarakonda

¶62

.....PETITIONERS

¶63

AND

¶64

State of Telangana, Rgp_ by its principal Secretary, Department of commercial raxes and Excise, Revenue Department. Secretariat Burrdings, Hyderabad.

¶65

2- 9lgtg of relangana,. Rep. by its principar secretary. Department of consumer Affairs, Foods and Civil Suppties, Secietariat Buildings, Hyderabad.

¶66

Contd...5

¶67

-5-

¶68

The Commissioner (ST), Commercial Taxes Department, Hyderabad, Telangana.

¶69

Assistant Commissioner, Nalgonda Division, Nalgonda, Telangana.

¶70

Commercial Tax Officer, Nalgonda - 1 Circle, Nalgonda Division, Nalgonda.

¶71

Deputy Commercial Tax Officer, Nalgonda 1 Circle, Nalgonda Division, Nalgonda.

¶72

Commercial Tax Officer, Nalgonda -2 @ Miriyalaguda Circle, Nalgonda Division, Nalgonda.

¶73

B. Deputy Commercial Tax Officer, Nalgonda -2 @ Miriyalaguda Circle, Nalgonda Division, Nalgonda.

¶74

Commercial Tax Officer, Suryapet Circle, Nalgonda Division, Nalgronda.

¶75

Deputy Commercial Tax Officer, Suryapet Circle, Nalgonda Division, Nalgonda.

¶76

...RESPONDENTS

¶77

Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of writ of Mandamus declaring of the Respondents action in not considering the documents submitted by the Petitioner far the purposes of assessment, determination and grant of concessions exemptions and waiver on the excessive tax livable on inter-state sales under the Central Sales Tax Act, 1956 and obstinately and irrationally insisting upon production of C Forms for purposes of assessment, determination and grant of concessions, exemptions and waiver to the Petitioner as illegal, arbitrary, contrary to the doctrine of legitimate expectation and unconstitutional and set aside all actions and results consequent thereto and resultantly direct the respondents to consider the documents submitted by the Petitioner to assess, determine the sales conducted by the Petitioners on inter-state sales, without insisting on submission of C Forms'.

¶78

|.A.NO:1 OF 2O2O

¶79

Petition under Section 151 CPC praying that in the circ.umstances stated in the affidavit filed in support of the petition, lhe Hlgh Court may be pl,eased to direct the 1st Respondent to consider the representation made by the Petitioners rice mill association on 13.06.2016, 06.03.2017, pending disposal of the writ petition.

¶80

Contd -...6

¶81

:'; i;I=_==::r , _ .

¶82

-6-

¶83

I.A.NO:2 OF.2020

¶84

Petition under section 151 cPc praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the Respondents to not to finalize and/or give effect to assessments conducted for the period between 01.04.2015 to 3'1 .06.2017 by disregarding and discarding the documents and evidence produced by the petitionei for determination and grant of concessions, exemptions and waiver towards excessive tax livable on inter-state sales, pending disposal of the writ petition.

¶85

Counsel for the Petitioners : SRI.PASHAM MOHTTH

¶86

Counsel for the Respondents : SRI.K.RAJI REDDY, SC FOR COMMERCIAL TAX

¶87

W.P.NO: 22569 OF 2020

¶88

Between:

¶89

1 Ravi Shankar Tradilg Company and 3 others, No. 1-2-8819, Market yard, luryaggt^{- 508^213,} E"q.Uy^{its proprietor,Mr. Ravi Shankar,Sio.Rangaiah,} Age.^50 yrs, Occ. Blsiness and Rl/o. Flat No. 101, SaiSadan Apartinent, nearApur bus stand, Suryapet.

¶90

2 M. Rukmadhar Fertilizers, Comrnis$hll_and General Merchant, Door No. t-288/17, Jr4arket.Yard,_Sury_apet - 50-Q213, Nalgonda, Rep. by its proprietor, Mr.M. Rukmadhar, S/o. Ramachandraiah, Age. 66 yrs,' nycj. t-S-OOiZ, gth ward, Church Compound, Suryapet.

¶91

3 M/s. Navya Traders, Shop No. 7, New Market^yard, Ambedkar Nagar, Suryapet, rep. by its Managing Partner, Mr.ChallaVenkanna, 5lo. Lakshmaiah, Aged. 56 yrs, Occ. Business, Rio. 1-6-110/A, V.T. Road, Suryapet.

¶92

4 Vigneshwara Rice .^{Corporation, Ramnagar,Miryataguda SOBZOT,Nalgonda,} Igp.9ti!. Tg.nryrlS^{partrlgr, RayapudiUmashekar, S/o. Vasu,Age. 58 yrs,} R/o. HIG-8, APHB Colony, Miryalaguda, Nalgonda- 508207.

¶93

...PETITIONERS

¶94

AND

¶95

1 State of Telangana, Rep. by its Principal Secretary, Department of Commercial Taxes and Excise, Revenue Departnient, Secretariat Buildings, Hyderabad.

¶96

2 State of Telangana, Rep. by its Principal Secretary, Department of Consumer Affairs, Foods and Civil Supplies, Secretariat Buildings, Hyderabad.

¶97

3 The Conrmissioner (ST), Commercial Taxes Department, Hyderabad, Telangana.

¶98

4 Assistant Commissioner, Nalgonda Division,Nalgonda, Telangana.

¶99

Contd.,.7

¶100

-7-

¶101

Commercial Tax Officer, Suryapet Circle, Nalgonda Division, Nalgonda.

¶102

Commercial Tax Officer, Miriyalaguda Circle, Nalgonda Division, Nalgonda

¶103

Deputy Commercial Tax Officer, Suryapet Circle, Nalgonda Division, Nalgonda.

¶104

Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction. more particulady one in the nature of writ of Mandamus declaring of the Respondents action in not considering the documents submitted by the Petitioner for the purposes of assessment, determination and grant of concessions, exemptions and waiver on the excessive tax leviable on inter-state sales under the Central Sales Tax Act, 1956 and obstinately and irrationally insisting upon production of C Forms for purposes of assessment, determination and grant of concessions, exemptions and waiver to the Petitioner as illegal, arbitrary, contrary to the doctrine of legitimate expectation and unconstitutional and set aside all actions and results consequent thereto and resultantly direct the respondents to consider the documents submitted by the Petitioner to assess, determine the sales conducted by the Petitioners on inter-state sales, without insisting on submission of C Forms.

¶105

I.A.NO:1 OF 2020

¶106

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 5th and the 6th Respondents to not to finalize and/or give effect to assessments conducted for the period between 01 .O4.2O15 to 31.06.2017 by disregarding and discarding the, documents and evidence produced by the Petitioner for determination and grant concessions, exemptions and waiver towards excessive tax leviable interstate sales, pending disposal of the writ petition.

¶107

|.A.NO:2 OF 2020

¶108

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the^petition, the High Court may be pleased to direct the 1st Respondent to consider the representation made by the Petitioners on 19.06.2019. the representation made by the Petitioners rice mill association on 13.06.20'16, 06.O3.2017, pending disposal of the writ petition.

¶109

Counsel for the Petitioners : SRI.PASHAM MOHITH

¶110

Counsel for the Respondents : SRI.K.RAJI REDDY, SC FOR COMMERCIAL TAX

¶111

Contd....8

¶112

-8-

¶113

w.P NO: 1 4758 0F 2019

¶114

Between:

¶115

1 Srikar Rice and Solvent lndustries Pvt. Ltd, Registered office at 6-255,

¶116

Shabunag.ar, Miryalaguda - SO12OT, rep. buy its Managing Director, Mr.

¶117

Ranga Srikar.

¶118

2 Ranga Srikar, S/o. Srinivasu, Age. 34 yrs, Occ. Business, R/o. 6_255,

¶119

Shabunagar, Miryataguda - SOb2Oi.

¶120

3 Sri Rama Kirshna Rice lndustries, Office At. 1_244,.Guntur Road, Gudur, Miryalaguda, Natgonda, Tetangana, .Jp.^-ey iii .riig,ng parrner, Mr. Kamari Ramesh.

¶121

4 Karnati Ramesh. S/o. Lingiah.,..,-AOe, O_2 yrs, Occ. business, R/o. 18_1461/4, Vasavi Colony, Ashok ttag"ar, Miriiatgrdri NlfgJid

¶122

5 Sri Lakshmi Boiled Modem Rice Mill, Office at. Adavi Devalapalli Road, puram, Nidmanoor, Rep. ov-it"-ii,runagi^il pril;i "i#;d

¶123

;,:;f,ISJAI:f

¶124

6 Fqqqtlyg9f'rsudhan,^{S/o.,Saidaiah,} Age. 63 yrs, Occ. Business, Ri/o. H. No. 3-2 1 6t21, Krishnamanasa Homes, ei pi; n"Jol'fr,flit rf rgra;, Nrid;il;,^."

¶125

7 Keerti Rice lndustries Office _at 1_243t3, Gudur. Village, Miryalaguda, Natgonda, Rep. by its Managing partnei rrri.-h. Xiinl,rn.

¶126

.. B. *. Anthaiah, S/o Sheshaiah, Age. .55 yrs, Occ. Business, -Rt/o. H. No. 1g_ 127113, Ashoknagar, Miriyatagud;, NatgrinA;.^{-- "}

¶127

...PETITIONERS

¶128

AND

¶129

State of Telanqana. Rep by its lrincipal Secretary, Department of commerciar raxes and Exiise, neveiue oep;;;t"i, s;##;i Buirdings, Hyderabad.

¶130

9!9tg of Tetangana, Rep by its principal Secretary, Department of Consumer Affairs, Foods and civir sufpries, seireiariii a;rikiihg.. HvJ"ii'iiirl""-""'"'

¶131

The Conrmissioner (ST), eornrngrsial Taxes Department, Hyderabad, Telangana.

¶132

Assistant Commissioner, Nalgonda Division, Nalgonda, Telangana.

¶133

Commercial Tax Officer, Nalgonda _ 2, Miriyalaguda Circle, Nalgonda Division, Nalgonda.

¶134

Deputy Commercial Tax Officer, Nalgonda 1 Circle, Nalgonda Division, Nalgonda.

...RESPONDENTS

Contd. . ..9

-9-

Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction, more particularly one in the nature of writ of Mandamus declaring of the Respondents action in not considering the documents submitted by the petitioner for the purposes of assessment, determination and grant of concessions, exemptions and waiver on the excessive tax leviable on inter-state sales under the central Sales Tax Act, 1956 and obstinately and irrationally insisting upon production of 'c Forms'for purposes of assessment, determination and grant of concessions, exemptions and waiver to the Petitioner as illegal, arbitrary, contrary to the doctrine of legitimate expectation and unconstitutional and set aside all actions and results consequent thereto and resultantly direct the respondents to consider the documents submitted by the Petitioner to assess, determine the sales conducted by the Petitioners on inter-state sales, without insisting on submission of C Forms.

¶139

|.A.NO:1 OF 2019

¶140

Petition under Section 151 cPc praying that in the circumstances stated in the affidavit filed in support of the petition, the H(7h Court may be pleased to direct the 1st Respondent to consider the r€presentation made by the petitioners on 19.06.2019, the representation made by the Petitioner's rice mill association on 13,06.20'16, 06.03.2017, pending disposal of the writ petition.

¶141

l.A.NO:2 OF 2019

¶142

Petition under Section 151 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the sth and the 6th Respondents to not to finalize and/or give effect to assessments conducted for the period between 01.04.2015 to 31.06.20.1 7 by disregarding and discarding the documents and evidence produced by the Petitioner for determination and grant of concessions, exemptions and waiver towards excessive tax leviable on inter-state sales, pending disposal of the writ petition.

¶143

Counsel for the Petitioners : SRI.PASHAM MOHITH

¶144

Counsel for the Respondents : SRI.K.RAJI REDDY, SC FOR COMMERCIAL TAX

¶145

W.P.NO: 17372 OF 2019

¶146

Betwee n:

¶147

'1 . Sri Balaji Parboiled RM Pvt. Ltd,, Yadagiripalty (V). Kodada Road, Miryalaguda. Telangana. Rep. by its Mangim Director. Gouru Srinivas. S/o. Laxmipati. Age. Major. Fl/o. H.No.18-747. Ashok Nagar. Andhra Bank Lane.

¶148

Miriyalaguda - 508207.

¶149

Contd. . ..10

¶150

-10-

¶151

Samba Siva parboited Rice Mill pvt Ltd.. Sr Rffi Nalgonda. ift d;-M6.;':srrTill.lrl#,l,teru,s*d{fu Telanoana^,##[;it]:, NalgoMa. Telangina.

¶152

Sai lslrwarya Rice Corporation., Sagar Road. Miriyalaguda. Nalgonda, Rep. by its Manaoino partner vecnunruitze"ttirii'1rq, Sro. v curu"va;;h: &.. Major. R:/o. H.No.3-18819/F. snir"^{-r.jid"!ji-lbirtrnuni"rffiUilil:r,} Nalgonda, Telangana.

¶153

Sri Shiva Sai Rice lndustries, No. 19/1062. Saqar.Road.. Miriyalaguda, Rep. by its Managing Eiitii npJii'.ilii fu partner putta !s';n,n, Nasa Afrasf<ai r Mirivaran,.,, R;;. d; Y[Ti[?liStin]111"

¶154

Satya Sai Rice lndustries, Satyanarayanapura (V). Tripuraram(M). Nalqonda. Rep. bv its Manaoino partner.'g. ven'katarlmln'a ctrowonar. so. Rarni Rio, Ase. Major, Ryo.^"o_ri, S"i.i*-r"rgll', rffi]iliila;,

¶155

6' 9ri. Vigneshwara Rice rndustries., satyanarayanapura ^r"Gilidr:,i;ffi;;i,;.(v). Tripuraram post. tlvdh Nidmanoor,^"vily"'%;:I, Natgonda District. f"ti"ii*'",' H"l ",i:'nli.Y "?li."J

¶156

-s r "^{5"iv',,*;;t;5:tK,J:}

¶157

satyanarayanapura (v). rtp r"r"r' Eolt]'iiiirrnoo.. Nargonda District. Telangana.

¶158

' p,qiryl#;Iff Miriyalaguda, Nalgond:"+'itr;idh"ffi "il ":iffi:zslx#:r h{},i

¶159

Sri Valli Rice Corooration, Door No. 18_1976, Sagar Road, Miriyalaguda, Nalgonda, [eo. oi itsrraairaging pi.rnui.'ri.^"rr,tonrn Rao, s/o. lt. Ra-mtitu. Ase. Major, R/o. H.No 20-22. rirri.pri"r, rUi,iviig;al i;dffi ;. i;iril;#:

¶160

Adithya Rice lndustries, Seetipalem Village. Miriyalaguda Mandal. Naloonda D.istrict,Rep by its Manas_ing p",t""i, F]Vrilgiri, d,," p.'il;i#;#:"il"". Major, Rro Fiat 401 _sb io*"ri.^{'e"i,irrgrE;.'opp'rod"i;.i,Ti,,i#;} Miryalaguda, Nalgonda. Telangani.^-.

¶161

'10. M/s. Manavishnu Rice lndustries, Tungapaha r.rarsondi Dis"iili R;; by ts Manasins"H;;1 g)'^X,illll3fllt"J? Ramachandraiah. n,i"'rrrri]oi,'- Ryl.ii.N".''' 14-1344, Ashok Nagar, Miriyalaguda, Nalgond"a. Telangana.

¶162

1 1 . Maha Teja Rice mi,s .pvt Ltd., Scelipalem Village. Miriyalaguda Mandal Nalqond.a Major, Rr/o District. H Ren No by.its^Dire"t"r-B:K;;hr;i"n iq li^{"-'"t- ';rp;;;,} slo Mil;d;i;:,,ruffird.;B. Raiatinqam. Aoe District,Telangana

¶163

12.Gayatri Rice tndustries. yadagiripally (V), Amruthanagar, Kodada Road. liryalagrrda.^{Nargonda.g"p uv"itJr,,rzniging'purtn"r.} tr4. Ramakrishna Rao. S/o. M Ramamurthv. Ase Maior, nyol H'.'ri" lg-+si."A;|&,,cliJiV: Miriyalaguda, Nalqonda

¶164

13.p-gtya. Food Products., yadagiripafiy_ (V), Amruthanagar. Kodada Road, R.amakrishna Miryalaguda, Natgonda, Rat, ege Rep tur;,ir, biy iii^-nlo.. rfurhllqmq fi."'t{o] pirtner ts qsz,M Ramesh, Reddy Colony,S/o. M. Miriyalaguda, Nalqondal

¶165

Contd,...11

¶166

-1 1-

¶167

l4.Vaishnavi Food Productl Pvt Ltd., Yadagiripally (V). Khamman Road, Miryalaguda,. Nalgonda Rep by its Managing' piriner Kamati Laxmi l.J-ggyana,^{S/o..Lingiah, Age. Major,R/o.. li. No. iB-146i/02,Vasavl Cotony.} Miriyalaguda. Nalgonda.

¶168

1 5. Sri Venkateshwara Binny Modem Rice Mill, At Gudur Villaoe post Miryalaguda, Nalgonda, Rep. by its Managing partner Ka;;ia La;;i frl.gpyana,^{S/o..Lingiah,Age. Major.R:/o.. H. No. 1B-1-t6l,02,Vasavi Cofony.} Miriyalaguda. Nalgonda

¶169

l6.Maharshi Rice lndustries Pvt., Ltd. At Settipalem (V). Miryalaguda Mandal, NetgqlQg.^{Rep by its Managin2 Director Gudipati Srnivas,-S/oI} G. Maltaiah Rl/o. H. No. 6-216, Shabu Nagar. Miryalaguda. Natgonda

¶170

1 7. Sri Venkateshwara Parboiled Modem Rice Mill., At Ashok Nagar. Sagar Road. Miryalaguda. Nalgonda Rep by its Manaoinq partner. C] Umaoainl Road S/o .G.. Lingiah.H. No. 18-1342. Ashot- Nagar.^'Sagar fioaJ, Miryalaguda, Nalgonda. Telangana

¶171

l8.Jayalaxmi Parboiled lrlo{em Rice Mill., At Ashok Nagar. Sagar Road. Mirvalaguda, Nalgonda -Fep_by its_ Managing partner- C. R;ghu S/o. Satyanarayana. R/o.. H. No. '19-156. Reddy Cobny, Miriyalaguda. Ntrigon;i. Telangana

¶172

...PETITIONERS

¶173

AND

¶174

State of Telangana, Rgp,. bV its Principal S""rffi,"g"p.rtment of commercial raxes and Excise, Revenue Departnient. secretariat Buirdings, Hyderabad.

¶175

Z 9!gtg of Telangana, Rep. by its Principal Secretary. Department of Consumer Affairs. Foods and Civil Supplies, Secretariat Buildings. Hyderabad

¶176

a In9 Commissioner (ST), Commercial Taxes Department, Hyderabad, Telangana

¶177

Assistant Commissioner, Nalgonda Division. Nalgonda. Telangana

¶178

Commercial Tax Officer., Nalgonda - 2. Miriyalaguda Circle. Nalgonda Division. Nalgonda.

¶179

Deputy Commercial Tax Officer, Nalgonda 1 Circle. Nalgonda Division, Nalgonda

¶180

Sri Shiva Sai Rice lndustlies, No. 19/1062. Sagar Road. Miriyalaguda, Rep. by its_Managing Partner Putta Bhaskar Rao. Slo. Veeraraju, AgelMapr, dLo. Elite Apartment, Nagariuna Nagar. Miriyalaguda, Nalgonda- Tdlangana

¶181

B. Satya Sai Rice lndustries, Satyjrnarayanapura (V). Tripuraram(M). Natgonda. E"p^{Oy its ManagingPartner. B. Venkataramana Chowdhar,. S/o. Raria} Rao, Age- Major, Rl/o. 6^13, Srinivasanagar, Miryalaguda, Nalgonda, Tetangana.

¶182

Contd.. ..1 2

¶183

-12-

¶184

Sri.Mgneshwara Rice lndustrie:, Satyanarayanapura (V). Tripuraram post. Nidma noor, Na tqonda Disrrict. f ebngani, Hep.Ei it"s'fr,l'anafirs pu ;nui,' Vytata Vina y Kuma r, S/o. Satya na ra y'a n{' niol irl'll,]l z- r es. >aryanarayanapura (v). Tripuraram post. Nidmanoor. Nalgonda District. Telanqana.

¶185

l0.Vasantha Rice lndustries_ Sy..No. 48, 49, Seetipalem. Vcmulapally (M ). Miriyataguda Natgonda, 5."0 UV its tufanjging ilainer. G. SAntosh Reddv. S/o. Chenna Krishna Re Major' Rl/o' H No' 7-20' Saraswati r'li(ar'

¶186

Mirivalaguda, Nrrgonor'BfJ.Age'

¶187

...RESPONDENTS

¶188

Petition Under Articre 226 of the constitution of India praying that in the circumstances stated in the affidavit fired therewith, ttre High'colr.t ,uv ou pleased to issue an appropriate writ, order or direction .o." [".tLlir.ry'J,iu in the nature of writ of Mandamus decraring of the Respondents action in not considering the documents submitted by the petitioner for tr. prrposes or assessment, determination and grant of concessions, exemptions and waiver on the excessive tax reviabre on inter-state sares under the centrar Sares Tax Act. '1956 and otstinatery and irrationafly insisting upon production of c Forms for purposes of assessment, determination and grant oi concession.. 1r#otr"r; and waiver to the petitioner as iflegar. arbiirary, contrary to the doctrine of legitimate expectation and unconstitulonar and sli asroe a[ actions and resurts consequent thereto and resurtanfly direct the respondents to considei the documents submitted by the petitioner to assess. determine the sares conducted by the Petitioners on inter-state sares, without insisting on submission of c Forms.

¶189

l.A.NO:1 OF 2019

¶190

Petition under section i 51 cpc praying that in the circumstances stated in the affidavit fired in support of the p.iition, it," Hign court may u" pr"*Li t" direct the Sth and the 6th Respondents to not to iinarize rnolo,. gir! uff;t to assessments oonducted for the period between 01 .04.2015 to si.oo 20ii ov disregarding, ,nd discarding the documents and evidence prooucJ-Ly tne Petitioner for determination and grant of concessions. exemptions and waiver towards excessive tax reviabre on inter-state sares, pending disposar of the writ petition.

Co ntd. . ..1 3

-13-

!.A.NO:2 OF 2019

Petition under Section^'15'l cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the st Respondent to consider the representation made by the iretitioners rice mill association on 1 3.06.2016 ; 06.03.2011 , pending disposal of the writ petition.

¶195

Counsel for the Petitioners : SRI.PASHAM MOHITH

¶196

counsel for the Respondents : sRl.K.RAJl REDDY, sc FoR coMMERcIAL TAx

¶197

W.P.NO: 17377 OF 2019

¶198

Between:

¶199

't. Sridevi Parboiled Modem Rice and GNO Mill at Gandhi Nagar, Miryalaguda, Nalgonda - 508207, Eep. 9y its Managing partner .1. pra[astr Rio, 5lo .l Pramchandra Mohan, Age. Major Rio H No 20.2g, lslampuram, Miryafaguda, Nalgonda.

¶200

Sri Laxmi Revanth Rice lndustri_es, Sy qq 556, Tungapahad, Miryalaguda, Rgo bv its Managing^partner G. Srinivds S/o Dhana xitiiatr, Aqe. i/iio"iR/"' H No 18-1800/c, Hanumanpet, Miryalaguda, Nalgonda.

¶201

9ouru N3raya-1g Repala Mad-hu_sudhan and Co, Sy No 556, Matoor Roact, Tung^apahad, Miryalaguda - ?98297, NalgoMa, nep Oy its Managing partner G. Srinivas, S/o Dhana Kotaiah, Age. Major' Ryo n ruo" i6-f aObll, Hanumanpet, Miryalaguda, Nalgonda.

¶202

Santosh Rice lndustries,at Settipalem --508217, Miryalaguda, Nalgonda Rep ly_its^{Managing.Partner P. Karunakar, S/o p pandai5fr, Age. MajorlRyo H No} 1-106, Vemulaplly, Miryalaguda, NalgoMa.

¶203

Vasavi Rice lndustries, at, Vemulapally - SOB217, Near Mirvalaouda. lll.alOonOa,^ngp 9y^{its Managing Partner G. Ashok.S/o G purushotham,"Rqe.} Major, Rio H No t9-B4B/01, P No 301, Sai Enctave, Reddy C;to;y, Miryalaguda, Nalgonda

¶204

Laxmi Sai Rice lndustries,. at^yadgiripally (V), Amruthanagar (post), {hamma.m^{Road,Miryalaguda. 5!8207,Uatloriai,Rep by its" N,fanasin;l} Partner V. Umashankar, S/o V^pedda BadAiah. Age.'Malor. Rio Retdy Coloney. Miryalaguda - 5O82O7 , Nalgonda.

¶205

Vasavi Rice Corporation, at, _Tallagadda, Miryalaguda - 508207, Nalgonda Rep by Managing Parlner G. Rama Shekar. S/b G purushotham. Aoe. iltaior Fl/o H No. - H 5-45, Near Old Market^yard, Shabu Nagar, Mi.ViirgrJa : 5O82O7, Nalgonda.

¶206

Sapthagiri Rice lndustries,, at Yadaqiripally (V), Amruthanaoar (post) Khammam Road,-Miryataguda - 508207,'Ndbdnda Rep by iijfufairgini; Partner G. Rama Shekhar, Sio G Purushotham, Age. Major, iVo U ruo Sl+Sl NearOld Market Yard, Shabu Nagar, Mirvalaguda - SO9ZOI, Nalgonda.

¶207

Contd....14

¶208

-14-

¶209

9' Jagruthia Rice rndustries, at sagar Road, Miryaraguda, Nargonda Rep bv its Manasins^partner R. Ramamurrfiy, slo n Vri,ilri-ru. ririlbl r-iJli"!"e&.d. Miryataguda, Nalgonda.

¶210

10'sri sw Agro Rice rndustries.at Hyderabad 'soaTtt Road, Annapureddy Gudem (v), Vemulapatty (M), Miryatasuqg, !q!so"d. .^{n"b- oi-ftr-[iin"g' 'ing} partner S Venkateshwartul slo s eid.iiat. -R/o H ruo-"r-do_i+s;'ililil"g Board Colony, Mirvalaguda, Nalgonda.

¶211

1 1 . Sri Balaj i Rice lndustries. at. Kothapally (V), Haliya, Anumula S0B3ZZ, Nalsonda Reo bv its a.urhorized loniio.y-6f i"orgi;, sro.^{-r,ri*!i"in,"is..} Major, R!/o^p' No' 40 1. Hanumin R;;id'#"y; rili.v1ljd..joI' H"L'j, Elii*iVl, Anumula (M), Nalgonda

¶212

12.Sri Anjaneya Rice lndustries, at lbrahimpet _ 508372, Anumula (M), Naloonda Rep.bv its aurhorized signatory g. yada'giri, 5lo r.v"orirn, As"l riili"i.Hd p No 401. Hanuman Resi-dencv, r,rirvarasidl ri"io,-HJivr'ivi, n"rlA'rii'tir,,r Nalgonda.

¶213

13.Sri Kanakamahalaxmi Rice..lndustries, at lbrahimpta (V), Haliya, Anumula |aJgogq^{- s08377, Rep by.s.Man"gi;s} F".t;i n. rrlairrtsuoa; ruil;.'S/" Achi Reddy, Aoe. Major R/o H No2_7s, turiJ*igJi";'ifi, Tii,LXiiJ'fi,rl Nalgonda.

¶214

14'Rajendar Rice rndustries, at Sagar Road, Nidmanoor, Nargonda - so}278, ffi.lri:g:t?%t!ifl ilS;ffijftfj:J::H,1n#tiirrrt.niJiii.r"

¶215

15' Lokeshwari Rice cornoration,_at.Sagar Road, Nidmanoor Nargonda - sogzTg, [:qBI,t:%T.1'J8"",.il:ff ;i"ffi :,1,T.:fi,:ii;ffi^{h,"A'#:fi ,]o",."fi fJ'H}

¶216

16'Hari Krishna Rice Industries, At sagar Road, Nidmanoor Nargonda soB27B, rep.bv^ils.Manasins partner-G. ryarn6srr, vo b xotaian, n#. rfi;j;;-Riiliiri" 1B-1 795/A, Hanumanpeta, Miryalaguda, frfitgonO"

¶217

17.Divya Sri Rice lndustreis. a.t Bankapuram Road, Alinagar (V), Anumula, Nalgonda- 508372. Rqn Bv its authorized srgnitory. perapudi Barakrishna, S/o^p Anrhaiah. Aoe Maior nyo H rvo i_zsi] itan(ipuiiiljVf,-r.riii'r'"i'ir. (M), Natgonda^"

¶218

'1B.Sri Thirumala Rice lndustries, at Kothapally, Anumula (M), Nalgonda 5g372, Rep by its Managrng partner C. .vaoagtii- S'ib Naisaiah,'A(ie. M;J.; Ry;FiG 401, Hanuman Residency, Miryatagud6 noaO, ftitiya fVt. fiafgond;

¶219

19.Srr Venkataramana lndustries,At Haliya, Nalgonda Dist _ 5Og2O2, Rep by its Managing^parrner G. Sekhar, S/o rrl"tiJilf,, A!" rr,'"l"r'nU" frrffi,'Xi,xir[, Nalgonda Dist, Telangana.

¶220

Sn. Rama Krishna Molem Rice and Ground Nut Oil Mill, At lnuoamula Nakrekat, Natgonda Dist -. 50821r, nup Uv',ti Hariiisi*'p",[,ilI"'ft. Viswanadham. S/o Anianeyutu nse Maioik/" L r.r" i)-oil,oEi"url'Utrii Nakrekal. Nalgonda.

¶221

21.Sri Laxmi Saraswathi Binny Rice Mill, At Market Road, Nakrekal, Nalgonda Dist - 50821 1, Rep by its. Managing ia.tner G'Venkanna, S/o Ramamurthv Ase. Major, Rto 14-tot2, veiat6snwara c"r""v,'-r.il[i"-ri iil'lii'vi: Nalgond:r.

¶222

Contd. . ..1 5

¶223

-15-

¶224

22-shiva sai Rice lndustries, at Survey No 238/Al, 239tA2, chervu Annaram (_V),.^Kattangur (M), lalgo_nda Dist, Rep by its Managing eartner k Xeinara I9o9V,^{nge. Major S/o K RameshwaraReddy, R/oH No} 1_78, Vailala (V), Shaligouraram (M), Nalgonda

¶225

23- Sri Harikrishna Parboiled and Modem Rice Mill, at Main Road, Nakrekal, Nalgonda - 508211, ngO.QV its Managing partner B. Sravan Ku;rar; 56 b Lingaiah, Age. Major, R:/o H No 13-90/01, Nakrekal (VandM), ltab;nd;.^{- - -}

¶226

...PETITIONERS

¶227

AND

¶228

State of Telangana, Rgp_. by its Principal Secretary, Department of commercial raxes and Excise, Revenue Departnient, Secretariat Buildings, Hyderabad.

¶229

slgte of relangana, Rep. by its^principar secretary, Department of consumer Affairs, Foods and Civit Suppties, Seiretariat Buildings, HyOerabaO.^{- --'-}

¶230

f . fng Commissioner (ST), Commercial Taxes Department, Hyderabad, Telangana.

¶231

Assistant Commissioner (CD, LTU, Nalgonda Division, Nalgonda, Telangana.

¶232

Commercial Tax Officer, Nalgonda - 2, Miriyalaguda Circle, Nalgonda Division, Nalgonda.

¶233

Peputy Commercial Tax Officer, Nalgonda 1 Circle, Nalgonda Division, Nalgonda.

¶234

...RESPONDENTS

¶235

Petition Under Article 226 of the constitution of lndia praying.that in the circumstances stated in the affidavit filed therewith, the High - court may be pleased to issue an appropriate writ, order or direction. more particularly one in the nature of writ of Mandamus declaring of the Respondents action in not considering the documents submitted by the petitioner for the purposes of assessment, determination and grant of concessions, exemptions and waiver on the excessive tax leviable on inter-state sales under the central sales Tax Act, 1956 and obstinately and irrationally insisting upon production of c Forms for purposes of assessment, determination and grant of concessions, exemptions and waiver to the Petitioner as illegal, arbitrary, contrary to the doctrine of legitimate expectation and unconstitutional and set aside ail actions and results consequent thereto and resultan y direct the respondents to consider the documents submitted by the Petitioner to assess, determine the sales conducted by the Petitioners on inter-state sales, without insistinq on submission of c Forms.

Contd....16

-16-

l.A.NO:1 oF 2019

Petition under Section 1sr cpc praying that in the circumstances stated in the affidavit fired in support of the peiitio;, in" Hign court may o" p-r"""Li t" direct the Sth and the 6th Respondlnts to not to finarize ,nolo. glu!'lfiit to assessments conducted for the period between 01.04.2015 to ai.oo.zoii oy disregarding and discarding the docurnents and evidence prooucet-Ly' the Petitioner for dglsrrn;.r1ion and grant of "on"uaaiona, exemptions and waiver towards excessive tax reviabre on inter-state sares, pending disposar of the writ petition.

¶240

!.A.NO:2 OF i20 19

¶241

Petition under Section 15'r cpc praying that in the circumstances stated in the affidavit filed in support of the peiition, in. Higrr court may u. pr"*Lo t, direct the 1st Respondent_to -consider^{the representitionmadebi the p;titioners} rice mill association on 13.06.2016; 06.03.201 7, pending disposal of ine writ petition.

¶242

Counsel for the Petitioners : SRI.pASHAM MOHTTH

¶243

counsel for the Respondents : sRl.K.RAJl REDDY, sc FoR coMMERcIAL TA)(.

¶244

W.P.NO:1738 0 0F 2019

¶245

Between:

¶246

1 Sai Ramana Rice lndustries at S^eftipalem (V), Miryalaguda(M), Nalgonda Dist.-508217_Rep by its Manqging parther, Co'r,il Snrnr"r, S/o G Laxmipathi. Age. Major, R/o HNo. 6-287. S-trahu Nagar, MiralagrOr, Nutgond, Sri Sambasiva tndustries, At yadagiriapally (V), Amruthanagar (post). {hammam^{Road,Miryataguaa,r,,6b;'nJ5-_'sbb2oz.} Rep by Manaqino Partner-^pothuganti Kri;hn;,.sfti e ningiln, n'jJ.-ura;or,-fi/""li Ni;'6:rie: Shahu Nagar, Miryalaguda, Nalgonda.^{J- - -' ' 'i'"'}

¶247

3 Sri Lakshmi Ganapathi lndustries, At Shed no E _ 1B _ 1DA, Venkatadripalem, Miryalaguda - 5OBZOT , Natgonda Oist, nep UV ifs irlanaging partner Mr. W Ram Mohan Rao. s/o w"cnenchailh'-rid'H"il;l rs"r)i, C"iily ;t""v, Miyalagtrda, Nalgonda.

¶248

4 Kaly_anram Rice lndustries, At yadagrnpally (V), Mrryalaguda, Nalqonda _ .598207'^{Rep bv irs Managinspartner"i.-uohr'n} hro,^{'slo,iii;rrl,ii",} iiLii No. 19-443. Reddy Colon.-Mi-ryalaguda, fl"fgonO. il;t

¶249

5 Anjaney;r Rice ln<Justries At yadgiripally (V), Amruthanagar (p), Khammam Road Miryataguda - 508202, r.trig;"di,'i;p;;",i, rr,4anaging partner V. Venkateshwarru. Aoe f\rraior, H tto] ta-isse7I, e"n"r r.rrgri ftiiryr]"UJor'5O82O7 . Nalgonda

Contd. . .1 7

j::F_

-17-

Sri Venkataramana Boiled Rice and GN Oil Mill, Gandhinagar, Miryalaguda (M),.Nalgonda -508207, Rep. by its Managing^partner. G. Sn=nivasa Rao,"S/o. Lingiah,.Age. 54 yrs, Rl/o. H. No. 19-275/306, Reddy Colony, Miryalaguda, Nalgonda.

¶254

Kamadhenu Rice Mills Pvt. Ltd., Office at, Settipaelm - SOB217, Miryalaguda, NgtSp.n9.a^{Dist. Rep-by its Managing Director,S. Venunath,S/o S [_ach-aiah,} R:/o H No 11-136, Seetharam Puram, Near Rangamma Hotel, Miryalaguda, Nalgonda.

¶255

B. Sri Shalivardhana Parboiled Modern Rice Mill, At, Sagar Road. Mirvalaouda. Nalgonda, Rep by its authorized signatory, Mr. Kariati Rami Uurttrv] Slo l-jngaiah,^{Rl/o H No 19-907111, Sanjaya Nagar, Reddy Colony,Miryata'guda,} Nalgonda.

¶256

!_qi .fg.ya Laxmi Parboiled Modem. Riqe Milt, At Yadgarpa{ty (V), Amruthanagar (P),_Khammam Road, Miryataguda- 508207. Rep 6y i:ts auth6rizeO signato"ry, N..Raghava SeOA.y, !19!qoi Reddv, Rl/o H No 28-1003, t-tousin{ eoaid Colony, Miryalaguda- 5OB2O7, Nalgonda.

¶257

10.Sri venkateshwara Binny Modem Rice Mill and Ground Nut oil Mill, at iudur (!.^eg.st), Miryalaguda, Natgonda SOB2O7, Rep by its Managing^partner, {amati t .axmi^{Narayana,S/o K Lingaiah,R/oH} - Bo 1B-146:1tO:2, Vasavi Colony, Miryalaguda, Nalgonda.

¶258

1 1. Surya. Teja Raw and Boiled Rice lndustries (p) Ltd, At yadgarpaily (V), Lmruth.a [agar^(P), [-harymam^{Road, Miryataguda,NatgondfRbp 'by'its} fulanaging-Directo-r J. Murali Mohan, S/o^preh Chander M6han. Rge. S6 yrs, Rl/o H No 20-27,Church Road. Miryalaguda, Nalgoada

¶259

Shiva Rama Krishna Rice lndustries (P) LfD, At Guntur Road, Gudur, Miryalagqda, Nalgonda, Rep by its Managing Direclor G. Venkataratnam, S/o. Venkata Ramanaiah, R:/o H No 19-144, Reddy Colony, Miryalaguda- SOB2O7, Nalgonda

¶260

Mahl Ganapathi Rice Corporation Food Grains and General Merchants, At D No 18-1986, Sagar Road, Miryalaguda - 508202, Nalqonda Dist. Reo bv its l/_alggjnO^{PartnerV. Srinivas,S/o V Raghavulu, Age.-56 yrs, Ryb G'No'18-} 1054, Santosh Nagar, Miryalaguda, Nalgonda.

¶261

'14. Mahaswetha Rice Corporation, at Sagar Road, Miryalaguda - SO82O7 , Nalggnda. R.p.b_V-,!s Managing Partner V. Srinivas, S/o-V p-ichaiah, Age. 4.1 yrs, Rl/o H No.'19-921, Nagarjuna Nagar, Miryalaguda, Nalgonda.

¶262

15.p-yryq Narayana- ,Treders, at Khammam Road, Amruth Nagar (post), \4iryglaguda^{- 5OB2O7,Nalgonda,Rep by its ManagingpartnerF. pritesfr,} S/o P Venkaiah, Age.64 yrs, Rl/o H No 18-864, Santosh Nagar, Miryalaguda, Nalgonda.

¶263

Sai Srinivasa Rice lndustries, at Srinivasa Nagar, Miryalaguda- 508207, Njrlgonda,^Rep.bV 1ts^{lr{a1agi1g Partner R. Madhuiudhan,'S/o.3aidaijn,Onu.} 9I^{y..R/o H No 3-216127, Bypass Road, Krishna Manasa Hom6s,} Miryalaguda, Nalgonda.

¶264

'l 7. Sai Prasanth Rice Corporation, at. Sagar Road, Miryalaguda - SO92O7, Nalgonda, Rep by its Managing Partner C, Brahmam, 5/6 Cd Kishtaiah, Age. 55 yrs, Rl,/o Flat No 211, Door no 19-678, Vyshno Land Mark, Nagarju-na Colony. Miryalaguda, Nalgonda.

¶265

Contd. . .18

¶266

-18-

¶267

1B.Sri Laxmi Ganapathi rrading co., shed no E - 18 - 1DA. Venkatadrioarem Miryalaguda - 5OB^OT, Na.tgonda, Rep Oy its AuthorizeJ ;iS;6ilWH; Mohan Rao, S/o W Ch-enchaiah,'Ry6 H t{o. re-az7i R;a'y-;il;, Miyalaguda, Nalgonda.

¶268

Mahendra Rice industries, at Seftipalem, Near Miryalaguda, Nalgonda _ 580.217, Rep. by its Authorized_sighatory, lnugurthi^{'satfanJiayani,} 5lo f Kishan Prasad, R:/o H No 1469, Gee-thamdndir r;ad, Mit;6g;;;:N;i;gil;.'

¶269

...PETITIONER(S)

¶270

AND

¶271

State of Telangana, Rqp_. bV its principal Secretary, Department of commercial raxes and Excise, Revenue Department, secretariat Buirdings, Hyderabad.

¶272

Sjlte of Telangana and 5.Others, E"p. Uy its principal Secretary, Department of Commercial Taxes and Excise, Revenire Department, Secretariat' Buildings, Hyderabad.

¶273

3 9l3tg ofJelangana, Fgp. Uy its principal Secretary, Department of Consumer Attarrs, Foods and Civil Supplies. Secretariat Buildings, Hyderabad.

¶274

4 Ing Commissioner (ST), Comrnercial Taxes Department, Hyderabad, Telanga na.

¶275

Assistant commissioner (cr), LTV, Nargonda Division, Nargonda, Terangana.

¶276

6 9lgtp of Telangana, RgO. bV its principal Secretary, Department of Consumer Atlatrs, t-oods and Civi[ Supplies. Secretariat Buildings, Hyderabad.

¶277

The Commissioner (ST), Commercial Taxes Department, Hyderabad, Telangana.

¶278

Assistant commissioner (cr), LTV, Naeonda Division, Nalgonda. Telangana. 9. Commercial Tax Officer, Nalgonda - 2, Miriyalaguda Circle, Nalgonda Division, Nalgonda.

¶279

Deputy Commercral Tax Officer, Nalgonda 1 Circle, Nalgonda Division, Nalgonda.

...RESPONDENTS

Co ntd.. ..1 9

-19-

Petition Under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or direction, more particularly one in the nature of writ of Mandamus declaring of the Respondents action in not considering the documents submitted by the petitioner for the purposes of assessment, determination and grant of concessions, exemptions and waiver on the excessive tax leviable on inter-state sales under the central Sales Tax Act. 1956 and obstinately and irrationally insisting upon production of c Forms for purposes of assessment. determination and grant of concessions, exemptions and waiver to the Petitioner as illegal , arbilrary, contrary to the doctrine of legitimate expectation and unconstitutional and set aside all actions and results consequent thereto and resultantly direct the respondents to consider the documents submitted by the Petitioner to assess, determine the sales conducted by the Petitioners on inter-state sales, without insisting on submission of c Forms.

¶284

|.A.NO:1 OF 2019

¶285

Petition under section 151 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the^'lst Respondent to consider the representation made by the petitioners rice mill association on 13.06.2016, 06-03.2017, pending disposal of the writ petition-

¶286

I.A.NO:2 OF 2019

¶287

Petition under section 151 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the 5th and the 6th Respondents to not to finalize and/or give effect to assessments conducted for the period between 01.04.2015 to 31.06.2017 by disregarding and discarding the documents and evidence produced by the Petitioner for determination and grant of concessions, exemptions and waiver towards excessive tax leviable on inter-state sales, pending disposal of the writ petition.

¶288

Counsel for the Petitioners : SRI.PASHAM MOHITH

¶289

Counsel for the Respondents : SRI.K.RAJI REDDY, SC FOR COMMERCTAL TAX

¶290

W.P.NO. 4022 0F 2021

¶291

Between:

¶292

Basai Agrotech. Private Limited, Sy.No. 193/B/P, Mugudarnpally Road, NHOS, (9he9rqb.qd,^Null._ Sanagreddy-36 Rep. by its Managing Director, nShishet< Aqarwat, S/o. Raj Kumar Agarwal, Age. 31 yrs, Occ. Business, Rl/o. 15-1-564, Siddiambar Bazar, Hyderabad-50001 2.

...PETITIONERS

Contd.. ..20

-20-

AND

State of Telangana, Rep. by its principal Secretary, Department of commercial raxes and Excise, Revenue Departnient, Secretariat Buildings, Hyderabad.

¶298

Z. ffatg of Telangana, Fgp. Oy its principal Secretary, Department of Consumer Attatrs, t-oods and Civil Supplies, Secretariat Buildings, Hyderabad.

¶299

S. fhp Commissioner (ST), Commercial Taxes Department, Hyderabad, Telangana.

¶300

Assistant Commissioner (ST), Nizamabad Division, Nizamabad.

¶301

Commercial Tax Officer, Medak Circle, Nizamabad Division.

¶302

Deputy Commercial Tax Officer, Medak Circle, Nizamabad Division.

¶303

...RESPONDENTS

¶304

Petition Under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High'ciurt may be pleased to issue an appropriate writ, order or direction more^{-particularly} one in the nature of writ of Mandamus declaring of the Respondents action in not considering the documents submitted by the petitioner for the purposes of -.- .:assessment, determination and grant of concessions, exemptions and waiver on --.-.--the excessive tax leviable on inter-state sales under the central sales Tax Act, 1956 and obstinately and irrationally insisting upon production of c Forms for purposes of assessment, determination and grant of concessions, exemptions and waiver to the Petitioner as illegal, arbiirary, contrary to the doctrine of legitimate expectation and unconstitutional and set aside ail actions and results consequent thereto and resultanfly direct the respondents to consider the documents submitted by the Petitioner to assess, determine the sales conducted by the Petitioners on inter-state sales, without insisting on submission of c Forms.

¶305

|.A.NO:1 OF 2(t21

¶306

Petition under Section 1sl cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the 1st respondent to consider the representation made by the petitioner association on 18/06/2019,0110712019 pending disposal of the writ petition.

Contd....21

-21-

|.A.NO:2 OF 2021

Petition under section 151 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct Respondent Nos.4 to 6 to not to finalize and/or give effect to assessments conducted for the period between 01.04.2015 to 31.06.2012 by disregarding and discarding the documents and evidence produced by the petitioner for determination and grant of concessions, exemptions and waiver towards excessive tax leviable on inter-state sales, Pending disposal of the writ petition.

¶311

Counsel for the Petitioners : SRI.PASHAM MOHITH

¶312

Counsel for the Respondents : SRI.K.RAJI REDDY, SC FOR COMMERCIAL TAX

¶313

W.P.NO: 276[0 OF 2021

¶314

Between:

¶315

M/s. Uma Maheshwara Trading Company, 2-14112, Kudakuda Road, Suryape! 5082.13., Req. by its_authorized signatory/Proprietor, G. Srinivas, S/o. G. Apfaiah, Aged about 51 yrs, Occ. Business, Rlo.2-14112, Kudakuda Road, Suryapet-Xi8Ztg, Telangana.

¶316

...PETITIONER

¶317

ANO

¶318

State of Telangana, Rep. by its Principal Secretary, Department of Commercial Taxes and Excise, Revenue Department, Secretariat Buihings, Hyderabad.

¶319

State of Telangana, Rep. by its Principal Secretary, Department of Consurner Affairs, Foods and Civil Supplies, Secretariat Buitdings, Hyderabad.

¶320

The Commissioner (ST), Commercial Taxes Department, Hyderabad, Telangana.

¶321

Assistant Commissioner (ST), Nalgonda Division, Nalgonda.

¶322

Commercial Tax Officer, Suryapet Circle, Nalgonda Division.

¶323

6, Deputy Commercial Tax Officer, Suryapet Circle, Nalgonda Division.

...RESPONDENTS

Contd....22

-22-

Petition Under Articre 226 of rhe constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High'coir.t mrv oe pleased to issue an appropriate writ, order or direction, more^"partiJiny oie rn the nature of writ of Mandamus decraring of the Responoents action in not considering the documents submitted by the petitioner for tne jurposes or assessment, determination and grant of concessions, exemptions and waiver on the excessive tax leviable on inter-state sales under the central sales Taxlect, 1956 and obstinately and irrationally insisting upon production of c Forms for purposes of assessment, determination and grant oi concession., "r"rftion" and waiver to the^petitioners as ifiegar, arbitrary, contrary to the doctrine of legitimate expectation and unconstitutional and set aside ali actions and results consequent thereto and resultanfly direct the respondents to consider the lo9yme1ts^{submittedby the petitionerto assess, determine the sares} conducted by the Petitioner on inter-state sares, by granting such concession., uxe.ption, and waivers without insisting on submission of Clorms.

¶328

|.A.NO:1 OF 2021

¶329

Petition under Section 1sl cpc praying that in the circumstances stated in the affidavit filed in support of the petition, tte Higr, court may ue pre".Lo to direct Respondent Nos. 5 and 6 to not to finirize andror give' effect to asses$nents conducted for the period betwee n o1lo4t2o-ls to 5,ffoo/zorty disregarding and discarding the documents and evidence produced by the Petitioner for determination and grant of concessions, exemptions ano iiriu", towards excessive tax leviable on inter-state sales, pending disposal of the writ petition.

¶330

|.A.NO:2 OF 2021

¶331

Petition under Section 1s.! cpc praying that in the circumstances stated in the affidavit fired in support of the petition, inu uigr' court may be tb;;;; to direct the 1sr Respondent to consider the represeniation made by the petitioner association on 18106/2019, 01to7t2o1g, pending disposal of the wiit petition-

¶332

Counsel for the Petitioners : SRI.pASHAM MOHITH

¶333

counsel for the Respondents : SRT.K.RAJI REDDY, sc FoR coMMERctAL TAx The Court made the following COMMON ORDER

¶334

THE HON'BLE THE CHIEFJUSTICE^UJJALBHUYAN

¶335

AND

¶336

THE HOI\PBLE SRIJUSTICE C.V.BHASKAR^REDDY W.P.Nos.8349. 560 &²²⁵⁶⁹ of il20: 147 58. 17 37 2. t7 377,¹⁷ 380 ot^2Ol9 t ar.d 4022 & 27600 of^2fr21

¶337

COMMON ORDER,^{(Perttu llon'bh thcChief} lutice^UljalBbryaa)

¶338

Heard Mr. Pasham Mohith,^{learned counsel forthe}

¶339

petitioners and Mr. K.Raii^{ltcddy, lcarnedSenior Standing Counsel,} Commercial Tax for the^respondents.

¶340

In this batch o[ writ pctitions,^{petitioners have soright for a} declaration that the action o[^{the respondentsin not considering} various documents submittcd^{by thc pet-itioflers as proo[ of inter-} state trade in dals^{and pulscsand insisting on submissionof C-} forms as illegal, arbitrary and^uniust.

¶341

'fhis issue was gonc ln to by this Court in^W.P.No.8243 o[ 2021 (vt/s.Laxmi Trading^{Company v-} Statc of Telangana)- Ily thc iudgment^{and order dated 04.1.1.2022,} contcntion of thc peritione^{rs was rciccted- It was heldas folkrws}

¶342

It is truc tlrat Statc^{(iovcrnment had cxempted} furnishing o[^{(--Fonns [trr rhc pcriodupto 3l'3'2015.}

¶343

¶344

But there is no such exemptioo 6or the period thereafter till coming into force of GST regime with effect from 1.7.2017. In the absence of such exemption, petitioner is bound to fumish the C-Forms if it wans to avail concessional rate o[ tax under sub-section (1) o[ Section 8. Since it failed to do so, for whatever reason, thc rigour o[ sub-section (2) of Section 8 comes into play. Mere submission o[ representation cannot confer any right on a dealer to seek waiver of filing C-Forms. Principle of legitimate expectation cannot be invoked in a taxing statute.

¶345

That aparg if the petitioner is aggrieved by the orders o[ assessment dated 11.3.2019 and 31.3.2019, petitioner had the remedy under Section 9 (2) of the CST Act read with Section 31 of the VAT Act to filc appeal. In a writ proceeding under Articlc 226 of the Constinrdon of Indra, legality and validiry of the assessment procecdings are not ordinanly cxamincd when thc statute provides for adcquatc ancl efficacious altcrnativc rcrnedy. It is not a casc o[ vtolation of the principlcs of natural justrce or violation oI any law to invoke the writ jurisdicrion in spite o[ having adequatc and efEcacious alrcrnauve remedy.^'fhat apart, thcre cannot be ani' cquitablc consideradon in so fa,r taxation statutcs arc concerned.

¶346

¶347

t I

¶348

For the aforesaid reasons, we do not find any merit in the writ petition. Consequendy, the Wnr Petition is dismissed. However, there shall be oo order as to costs.

¶349

That being the position, conrention o[ the petitioners would

¶350

staod reiected in terms of the aforesaid^judgment and order.

¶351

At this stagc, learned counsel for the pecitioners submits that after dismissal of W.P.No.8243 ol 2021 fiLet by M/s.Laxmi Trading Company, Government o[ 1'clangana in the Revenue (CTI[) Dgpartment had considered thc representation of the RiS.9=., ^ Millers Association, Telangana dated 06.03.2017 and therea.fter uidc the Memo dated 28.11.2022 ordered that Central Sales Tax for the period from 01.04.2015 to 30.06.20't1 shall be waived in cases of excess demands raised ovcr and abr>ve 2o/o wherein demands are already raiscd subjcct to submission o[ relevant documcnts. frurther, Statc has ordercd that in cascs rvhcrcin demands are not raiscd, Comrncrcial^'fax Departmcnt shall acccpt the submission o[ othcr relevant documcnts as proo[.

I ll

.:4:i

I[ that be the position, though we have reiected the

¶356

contention o[ thc petitioners, nonetheless, case of the peritioners

¶357

would now stand covered by the subsequent decision of the State

¶358

aide the Memo dated 28.11.2022.

¶359

All these Writ Petirions are accordingly disposed of. No costs.

¶360

As a sequel, miscellaneous petitions, pending if any, stand

¶361

closed.

¶362

//TRUE COPY//

¶363

SD/-P.PADMANABHA REDDY ASSISTANT REGISTRAR ru)

¶364

SECTION OFFICER

¶365

¶366

The Principal Secretary, Department of Commercial Taxes and Excise, Revenue Department, Secretariat Buildings, State of Telangana at Hyderabad.

¶367

The Principal Secretary, Departrnent of Consumer Affairs, Foods and Civil Supplies, Secretariat Buildings, State of Telangana at Hyderabad.

¶368

The Commissbner(ST), Commercial Taxes Department, Hyderabad, Telangana-

¶369

4, The Assistant Commissioner (ST), Nalgonda Division, Nalgonda.

¶370

5, The Commercial Tax Officer, Suryapet Circle, Nalgonda Division_

¶371

Th Deputy Commercial Tax Officer, Suryapet Circle, Nalgonda Division,

¶372

Two CCs to GP FOR COMMERCIAL TAX, High Court for the State of Telangana at Hydrabad. [OUT]

¶373

One CC to SRI.PASHAM MOHITH, Advocate IOPUCI

¶374

One CC to SRI.K.RAJI REDDY, Advocate [OPUC]

¶375

10.Two CD Copies

¶376

1 1 . One spare copy

¶377

S.A. BSA--

¶378

-:. ltii _i=*Ea5:-EE!--.

¶379

-i*,,i€eat\i,++.-.:

¶380

;

--*j----_+

HIGH COURT

DATED:0711212022

COMMON ORDER

WP.Nos.8349, 560 AND 22569 OF^'-zu'-020 14759, 17372, 17377; 17380 OF 2019 ;AND 4022 AND 27600 0F 2021

¶388

//8
(^{
[[ Jt

¶389

')
(

¶390

DISPOSING OF THE WRIT PETITIONS

¶391

WITHOUT COSTS.

¶392

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Sai Narayana Rice Industries and 5 others v. State of Telangana and 9 others

Case brief

What is this about?

What did the court decide?

Sai Narayana Rice Industries and 5 others v. State of Telangana and 9 others

Case brief

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What the court decided

A compact analysis

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