The State of Ap. Rep.by State Representative Before Stat, v. M/S Bharat Heavy Electricials Limtied, Hyderabad.
Case brief
What is this about?
Telangana High Court (25-08-2025) rejects State's tax revision TREVC No. 114 of 2009 against M/s Bharat Heavy Electricals Ltd., Ramachandrapuram, challenging STAT order dated 02-12-2008 in T.A. No. 598/2001. Following earlier DB rulings — TREVC Nos. 39-41 of 2005 (dt 03-03-2005) and TRC No. 34 of 2004 (re STAT order dt 13-08-2003 in T.A. No. 617/1998) — for the same assessee and question of law, holds the contested items are machinery parts under Entry 83 of Schedule-I of the APGST Act, not electronic goods under Entry 38(4). Keywords: APGST Schedule-I classification; Entry 83 vs Entry 38(4); electrical items vs electronic goods; machinery parts; Sales Tax Appellate Tribunal; precedent-based rejection; no costs.
What did the court decide?
None to the petitioner-State; the Tribunal's order dated 02-12-2008 in T.A. No. 598/2001 stands un-disturbed, with no order as to costs.