The State of Andhra Pradesh v. M/s.Millipore
Case brief
What is this about?
Telangana High Court; T.R.C.No.141 of 2004; decided 09/09/2025; Bench: Justice P. Sam Koshy (author) and Justice Suddala Chalapathi Rao; Petitioner: State of Andhra Pradesh (by State Representative before STAT); Respondent: M/s. Millipore, Nacharam, Mallapur, Hyderabad; Counsel: T. Chaitanya Kiran, Assistant Government Pleader, representing Swaroopa Oorilla, Special Government Pleader for State Tax; Statutes: Section 22(1), Andhra Pradesh General Sales Tax Act, 1957; Rule 10, APGST Rules; Impugned order dated 20.12.2003 in T.A.No.1166/99 of Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad; disputed amount Rs. 10,121; dismissed for meagre amount; question of law left open; no costs; miscellaneous petitions closed.
What did the court decide?
Considering the meagre amount of tax challenged in the instant tax revision case (Rs. 10,121/-), the Court was not inclined to entertain the tax revision case.