The Sales Tax Appellate Tribunal v. M/S.Haroon Leathers
Case brief
What is this about?
Telangana High Court; TREVC No. 23 of 2009; decided 25-04-2025; State of Andhra Pradesh v. M/s. Haroon Leathers, Warangal; APGST Act 1957 Section 22(1) read with Rule 10 APGST Rules; Central Sales Act 1956 (CST); raw hides and skins; liability to pay both CST and state sales tax; TNGST Act; Sales Tax Appellate Tribunal T.A. No. 1411 of 2003 order dated 21.08.2008 set aside/quashed; Commercial Tax Officer Warangal Circle Rc. No. WGL/01/1/3165/2K-SK1; Deputy Commissioner (CT) Warangal Division order dated 30-08-2003; Additional Commissioner (CT)(Legal); relies on Supreme Court decision Tvl. K.A.K. Anwar & Co. Etc. v. State of Tamil Nadu (1998) 1 SCC 437; tax revision allowed; no costs.
What did the court decide?
Tax revision case allowed; impugned order of the Tribunal in T.A. No. 1411 of 2003 (decided 21.08.2008) set aside/quashed with consequences to follow; no order as to costs; miscellaneous petitions pending, if any, stand closed.