Allowed

The State of Ap, Rep.by State Representative Before Stat v. M/S Haroon Leathers

Telangana HC25 Apr 2025TREVC/5/2009

Case brief

AI extract

What is this about?

State's tax revision against Tribunal order setting aside assessment on a raw hides and skins dealer. Both sides agreed the issue was covered by the Supreme Court decision in K.A.K. Anwar. The High Court allowed the revision, set aside the Tribunal's order, with no costs.

What did the court decide?

Tax revision case allowed; impugned Tribunal order in T.A.No.825 of 2003 dated 21-08-2008 set aside/quashed; no costs; miscellaneous petitions closed.

The State of Ap, Rep.by State Representative Before… — GST and Indirect Tax | Telangana HC (2025)

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134471

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

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FRIDAY, THE TWENTY FIFTH DAY OF APRIL TWO THOUSAND AND TWENW FIVE

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PRESENT

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THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA

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TREVC NO: 5 OF 2009

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Petition under Section 22('l ) R/w Rule 10 of APGST Rules U/s Andhra Pradesh General Sales Tax, Act,^'1957 to revise the Order daled 21-08-2008 passed in TA No.B25 ot 2003 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, preferred against the order of the Deputy Commissioner (CT) Warangal, daled 04-02-2003 in Appeat No.Bl241l2O01-02.

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Between:

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The State of Andhra Pradesh, Rep.by State Representative before STAT D.No 5-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad.

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...Petitioner

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AND

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M/S Haroon Leathers, Enumamula, Warangal

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...Respondent

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Counsel for the Petitioner : SRI SWAROOP OORII-LA

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(SPEC|AL SC FOR STATE TAX)

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Counsel for the Respondent: SRI KARTHIK RAMANA PUTTAMREDDY

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The Court delivered the following: Judgment

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THE HONOURABLE SRI JUSTICE P.SAM ]KOSHY AND TTIE HONOURABLE SRIJUSTICE NARSTI\IG RAO NANDIKONDA

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TREVC No.5 OF 2009

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JUDGMENT^(Per Hon'ble Sri Justice P.San Koshl)

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Heard Mr. Swaroop Oorilla, learned Special Standing

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Counsel for the State Tax for the petitioner and Mr.Karthik Ramana Puttamreddy, leamed counsel for the respondent. Perused the record.

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The present tax revision case has been filed by the State under Section 22(l) read with Rule 10 of the APGSI Act, 1957 and the Rules.

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The question of law which was agitated in the instant case was whether the dealer who purchased raw hides anrl skins pays tax under the Central Sales Act, 1956 need to pay t€rx under the Andhra Pradesh General Sales Tax, 1957 also and whether the Sales Tax .A.ppellate Tribunal (STAT) was^justified in allowing the appeal setting aside the order of the Additional Commissioner

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(CT) (Lega)).

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Today, when the matter is taken up for hearing, it has been

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contended by the leamed counsel appearing on both sides that the issue involved in the instant tax revision case stands squarely covered by the decision of the Hon'ble Supreme Court in the case of TVL K.A.K. ANWAR & Co. ETC vs STATE OF TAMIL

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NADUT where it has been held that even if the assessee was purchasing raw hides and skins by paying CST, they still need to pay the tax under the^-I.NGST Act

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In view ol the contentions by the counsels appearing on either sides that lhc issue stands covered by the aforesaid judgment of the Hon'ble Supreme Court, we are of the considered opinion that the impugned order of the Tribunal, therefore, would not be sustainable and the tax revision case stands allowed The impugned order. passed by the Tribunal in T.A.No.825 of 2003 decided on 21.08.2008 stands set aside/quashed with consequences to tbllow

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| (1998) r SCC 437

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The tax revision^case, accordingly, stands^allowed.

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There shall be no order^{as to costs.}

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Consequently, miscellaneous^{petitions pending, il' any, shall}

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stand closed.

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S,I/- B. SATYAVATHI JOINT REGISTRAR

//TRUE COPY//

SECTION^OFFICER

To,

The Sales^{Tax Appellate Tribunal' Telangana HyderabadiWith records'if any)} 2 The Deputy^{Commissioner(CT) Warangal-^.} -. 3 One cc^{to sRl swniioop'ooRlllA(SPECIAL SC FOtt srATETAX)} toPUCl

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4 One CC to^{SRI KARTHIK RAMANA PUTTAMREDDY'A<lvocate[OPUC]} 5. Two CD^CoPies

ADK-/osl A I ' t'

HIGH COURT

DATED:2510412025

JUDGMENT

TREVC.No.5 of 2009