The Sales Tax Appellate Tribunal v. M/S.Priyadarshini Cement Ltd.
Case brief
What is this about?
Telangana High Court, TREVC No. 101 of 2009, decided 10-04-2025; bench: P. Sam Koshy (author) and Narsing Rao Nandikonda. Keywords: Section 22(1) APGST Act 1957; Rule 10 APGST Rules; 'D' forms; concessional rate of tax; Central Sales Tax; assessment by CTO Kodad 1996-97; Zilla Parishad Engineering Division, Bidar, Karnataka; sale to State Government; local authority; Article 12 Constitution of India; Ajit Singh v. State of Punjab (Supreme Court; reporter footnote illegible); Heavy Mazdoor Union v. State of Bihar (citation illegible); Tribunal's Futani Steels decision T.A. No. 504 of 2000 dated 11.09.2002; Tribunal order dated 02-01-2009 in T.A. No. 964 of 2002; ADC (CT) Hyderabad order 16.01.2002; revision dismissed, no order as to costs.
What did the court decide?
The analogy applied by the Tribunal is correct: the sale of cement made by the respondent company to the Zilla Parishad Engineering Division at Bidar in the State of Karnataka falls within the purview of a sale made to the State, entitling it to avail the concessional rate of tax.