The Sales Tax Appellaate Tribunal v. M/S.K.R.Mohan Reddy

-...E[,i

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD TUESDAY,THE THIRTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI TAX REVISION CASE No: 154 OF 2008 Revision Case Under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 order dated 31.03.2008 on the file of the Chairman, Sales Tax Appellate Tribunal , Andhra Pradesh at Hyderabad preferred against the order dated 09.01 .2004 passed in Appeal No.P/3631 2OO3-2O04. Between:

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

...Petitioner

AND Ivl/s K.R.Mohan Reddy, 6-3-56/AJ3, Ameerpet, Hyderabad

...Respondent

Counsel for the Petitioners: SRI SURIBABU S(SPL SC FOR CT AP) Counsel for the Respondent : SRI S. DWARAKANATH The Court made the following: ORDER

THE HON'BLE SRI JUSTICE P.SAM KOSITY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI TAx REVISION CASE No.154 OF 2OO8 ORDER:1per ao n'ble Sri Justice p.SAM KOSHr) The present Tax Revision Case is filed by the Department assailing the order, dated 31.O3.20O8 passed by the Sales Tax Appellate Tribunal, Hyderabad, in T.A.No. 1330 of 2004. 2.

Vid.e the said order, the Tribunal has allowed the appeal filed by the assessee, wherein the challenge was to the order passed by the Appellate Deputy Commissioner (CT) in Appeal No.P/ 363/ 20o3-04.

3.

Upon due consideration of the entire facts and circumstances of the case, we do not hnd any substantial question of law made out by the Department calling for interference with the impugned order passed by the Tribunal. The Tax Revision Case thus fails and is accordingly rejected. 4.

As a sequel, miscellaneous applications pending if any in, shall stand closed.

SD/- M.VIJAYA BHASKER JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To,

1. The the Chairman, Sales Tax Appellate Tribunal , Andhra pradesh at Hyderabad (with records, if any)

2. One CC to SRl. SURIBABU S(SPL SC FOR CT Ap) Advocate [OPUC]

3. One CC to SRl. S DWARAKANATH Advocate [OpUC]

4. Two CD Copies i_5 $s .I..

HIGH COURT DATED:3010112024 't'

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ORDER

TREVC.No.154 of 2008 HE- STAT s ( q Jo !

t']As 2t]i4 :l * o ESP.lTC\ REJECTING THE TREVC.