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Case brief
What is this about?
High Court of Telangana rejected a tax revision petition filed by the State of Andhra Pradesh challenging the Sales Tax Appellate Tribunal order. The Court found no error in the Tribunal's satisfaction and refused interference.
What did the court decide?
Tax Revision Case No. 28 of 2004 is rejected.
What the court decided
A compact analysis
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.
[3386 ]
IN THE HIGH COURT FORTHE STATEOF TELANGANA AT HYOERABAD
MONDAY, THE FOURTEENTH DAY OFAUGI..,SJ TWO THOUSAND AND TWENTYTHREE
PRESENT
THE HON'BLE SRI JUSTICE P. SAM KOSHY
AND
THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETW
TAX REVISION CASE No: 28 ot 2OO4
Tax revision under Section 22(1) Nw Rule'10 ofAPGST RulesU/APGST Act aggrieved by order dated 31-03-2003 in T.A.No.58/99iAon the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad,ag@inst the order dated 01-09-'1998 made in RE.No.R1/123197 on the file of th€DeputyCommissioner(CT) Secunderabad Divisionpreferred againstthe order dated06-03-1997 made in Assessment No.18358/93-94(APGST) on thefile of theCommercialTax Officer, Gandhinagar Circle, Hyderabad.
Between:
The State of Andhra Pradesh Rep., by the State Representativebefore STAT., D.No.54-404 to 408, Nampally,Andhra Pradesh, Hyderabad.
Issues for consideration
1 issue framed by the court
Whether the Tax Revision petition should be allowed on revision against the Sales Tax Appellate Tribunal order?
Parties & counsel
- petitioner
The State of Andhra Pradesh
- respondent
M/s R.C.R. Coporation
Coram
P. SAM KOSHY
Case details
As recorded by the court registry
- Court
- Telangana HC
- Decided on
- · August
- Registered
- Case no.
- TREVC/28/2004
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