The State Of Andhra Pradesh v. M/S. Siva Sai Industries,

[ 3386 ]

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD MONDAY, THE FOURTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY TAx REVISION CASE No: 6'l of 2005 Revision filed under Section 22(1) Read with Rule 10 of APGST Rules U/s APGST Act, aggrieved by the order dated 28-02-2005 in T.A.No.743 of 2004 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, against the order dated 22-03-2004 in R.R.No.29l2003-2004 on file of the Deputy Commissioner (CT), Nizambad Division, Nizambad, preferred against the order dated 1O-4-20O2 in Assessment No. APGSTi2000-2001 on the file of the Commercial Tax Officer, Siddipet.

Between:

The State of Andhra Pradesh, Represented by the State Representative before STAT., D.No.5-4-404 to 408, Nampally, Andhra Pradesh, Hyd6rabad. ...PETITIONER AND lVl/s. Siva Sai lndustries, Mandapally Village, Karimnagar Road, Siddipet - 502103, Medak District.

...RESPONDENT Counsel for the Petitioner: SRI S. SURIBABU, SPL SC FOR CT Ap Counsel forthe Respondent: SRI E.S. KUMAR The Court made the following: ORDER

THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI WSTICE LAXMI NARAYANA ALISHETTY TAX REVISON CASE No.61 of2OOs ORDER: (1tet Ho,t'ble Sn Jttshce P.SAM KOSHY) Heard learned Special Standing Counsel for Commercial Tax appearing for the petitioner in this revision case and Sri E.S.Kumar, learned counsel appearing for respondent. I I 2.

The instant case has been filed assailing the order dated I 28.O2.2OO5 passed by the Sales Tax Appellate Tribunal in T.A.No.743 of 2OO4, whereby, the order dated 22.O3.2OO4 passed by the Deputy Commissioner (CT), Nizamabad Division, Nizamabad was set aside.

3.

Taking into consideration the submission put forth by the counsel for the petitioner and on perusing of the impugned order, we find that the Sale Tax Appellate Tribunal while passing the impugned order dated 28.02.20O5 has duly considered all the grounds of contention put forth by the Department and after due consideration itself had the Tribunal allowed the Tribunal Appeal No.743 of 2OO4. The reasons assigned by the Tribunal deciding the matter are quite convincing and satisfactory. Moreover, the Tax liability arrived at by the authority below i.e. the Dy. Commissioner also is only Rs.74,140/-, which again is

'1i too meager amount for the State to agitate seeking for quashment of the order of the Tribunal.

4.

We do not find any merits in this case and the same is rejected. No order as to costs.

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

Sd/-B.S.CHIRANJEEVI JOTNIREGTSTRAR qD SECTION OFFICER To, //TRUE COPY// \

1. The Sales Tax Appellate Tribunal, Hyderabad. (with records, if any)

2. The Deputy Commissioner (CT), Nizambad Division, Nizambad.

3. The Commercial Tax Officer, Siddipet.

4. ONE CC tO SRI S. SURIBAEiU, SPL SC FOR CT TOPUC]

5. One CC to SRI E.S. KUMAR, Advocate [OPUC]

6. Two CD Copies kam

HIGH COURT PSK,J & LNA,J DATED:1410812023 1$g STAfg ( $s $cI ?m ;ll!i ,-), \:- <,1,

ORDER

TRC.No.61 of 2005 THE TAX REVISION CASE IS REJECTED ill q