M/S.Ashwini International Corporation v. The State Of Andrha Pradesh

THE HON'BLE SRI JUSTICE T. VINOD KUMAR AND THE HON'BLE SMT. JUSTICE P.SREE SUDHA T.R.C. No. 76 of 2004 ORDER:(per the Hon'ble Sri Justice T.Vinod Kumar) This present Tax Revision Case preferred against the order of the Sales Tax Appellate Tribunal, Hyderabad dt.26-12-2003 in T.A.No.212 of 1999.

The Tribunal dismissed the appeal filed by the petitionerassessee by recordings its findings. The findings as recorded by the Tribunal while dismissing the appeal, in our considered view, are purely a finding of fact. That being the position, in our considered opinion, no question of law arises for it to be considered by this Court and thus the Tax Revision Case is without any merit.

Accordingly, this Tax Revision Case is dismissed. No order as to costs.

Consequently, miscellaneous petitions pending, if any, shall stand closed.

___________________ T. VINOD KUMAR, J _____________________ P.SREE SUDHA, J Date : 07-02-2023.

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