Revenue filed a Tax Revision Case challenging the Sales Tax Appellate Tribunal's order setting aside Deputy Commissioner's order. The Court found the Tribunal acted properly and the tax liability was minimal.
The Tax Revision Case is rejected; Miscellaneous petitions pending are closed.
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.
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
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MONDAY,THE FOURTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE
PRESENT
THE HON'BLESRI JUSTICE P.SAM KOSHY : AND THE HON'BLESRI JUSTICE LAXMI NARAYANAALISHETW
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T REVtsloN cASE NO:76oF2 5
Tax RevisionCaseunderSection 22(1) ot APGSTAct' 1957 to revisetheorderdatedl5-04-2oo5inTANo.942of2oo4onthefileof theSalesTaxAppellateTribunal,Hyderabad,preferredagainsttheOrder Appeal of the AppellateDeputyCommissioner,Warangalin No.B/19/2003-04dated 29-11-2003 'preferred against the Order of the CommercialTax Officer,Narasempet in G'l' No' 21938l2K1-5K21185 dated'1 1-03-2003
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Between:
ThestateofAndhraPradesh,Rep.BythestateRepresentativebeforeSTAT. p.i-r"Is:+:+o+ i.'ata, Nampattv,Andhra Pradesh, Hyderabad
...PETITIONER/ Respondent ...RESPONDENTSC FOR CT)FOR CT) ,i';' ,{ i
AND
lvl/s., Kamalaialndustries Dharmaram(V) Warangal
Counsel for thePetitioner:SRl. SURIBABUS(SPLSC FOR CT)FOR CT)
Counsel for theResPondent:
The Court madethe followingORDER :
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THE HON'BLE SRI JUSTICE P.SAM KOSITY
AND
THE HON'BLE SRI JUSTICE LAXMINARAYANAALISHETTY
TAX RIVI SION CASENo.76 of 2OO5
lperHon'bLeSni Jusrice P.sAff lfOSHyi
Heard learned Special StandingCounsel for Commercial Tax appearing for the Petitioner.
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meager amount for the State to agitate seeking for quashment of the order ofthe Tribunal.
rejected. No order as to costs.
Consequently, miscellaneous petitions pending, if any, shall stand closed.
Sd/- M. VIJAYA BHASKER JOINT REGISTRARv'
MRUECOPYII
To
SECTION OFFTCER
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HIGH GOURT DATED:14/0812023
ORDER
TRC.No.76 of 2005
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REJECTING THE TAX REVISION CASE
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1 issue framed by the court
Whether the Tax Revision filed by the State has merit resulting in the acceptance of the impugned order of the Sales Tax Appellate Tribunal.
1 provisions across 1 enactments
The State of Andhra Pradesh
M/s. Kamalaia Industries Dharmaram (V) Warangal
P. Sam Koshy
Laxmi Narayana Alishetty
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
