The Sales Tax Appellate Tribunal v. M/S.Rayalaseema Tin And Metal Containers

[ 3386 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD SATURDAY,THE NINETEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANAALISHETW TAX REVISION CASE NO: 23OF 2OO8 Tax revision under Section 22(1) read with Rule 10 of A.P.G.S.T. Rules under APGST Act aggrieved by the order dated 25.07.2007 passed in T.A.No.230 of 2000 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad against the order dated 19.08.1998 in Proceedings No. D611268196 RR/69/96-97 on the file of the Deputy Commissioner (CT) Abids Division, Hyderabad preferred against the order dated 28.09.1994 in Assessment No.2 1 36/1990-91 on the file of the Commercial Tax Officer, Barkatpura Circle, Hyderabad.

Between:

The State of Andhra Pradesh, rep. by the State Representative, before Sales Tax Appellate Tribunal, D.No.5-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad.

...PETITIONER AND M/s. Rayalaseema Tin And Metal Containers, C/o.Sri D.Hari Kishan, Advocate and Tax Consultant PJo.1-7-17O, Bakaram, Hyderabad. ...RESPONDENT Counsel for the Petitioner : Sri K. RArl REDDY, Special Standing counsel for Commercial Taxes (T.S.) Counsel for the Respondent : None Appeared The Court made the following: ORDER

,/ ,,/ THE HON'BLE SRI JUSTICE P.SAM KOSITY AND THE HOII'BLE SRI JUSTICE LA'OUI NARAYANA ALTSHETTY I i t \ T.R.E.V.C. No.23 of 2()08 \ ORDER: (per Hon'ble Si Justice P.S,AIL! ROSHY) Heard Sri K. Raji Reddy, learned Special Standing Counsel for Commercial Taxes representing the State and perused the record.

2.

The instant case has been filed by the petitioner seeking to take the TRC on frle and set-aside the order dated 25.OT.2OOZ passed in T.A.No.23O of 2OOO by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short, ,the Tribunal,). 3.

Taking into consideration the financial implications involved in the cd.se which is just around Rs.6O,000/-, we are of the opinion that it is not a fit case which requires to be adjudicated upon, more particularly, considering the fact that the matter is of the year 2008.

4.

Accordingly, the Tax Revision Case stands disposed of at this juncture affirming the order passed by the Tribunal. However, the issue raised by the petitioner in the instant case would be left open to be adjudicated in an appropriate suitable case at a later stage.

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

Sd/. B.S. CHIRANJEEVI JOINT REGISTRAR //TRUE COPY// qe SECTION OFFICER To,

1. The Sales Tax Appellate Tribunat, Hyderabad. (with records)

2. The Deputy Commissioner (CT), Abids Division, Hyderabad

3. The Commercial Tax Officer, Barkatpura Circle, Hyderabad.

4. T. wo CCs to Special Standing Counsel for Commercial Taxes, High Court for the State of Telangana, at Htderabad. (OUT)

5. Two GD Gopies \ Njb $j"

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HIGH COURT i i!

I DATED:1910812023 I I II { iI !

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ORDER

TREVC.No.23 of 2008 -.,_\.

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,- I 1E DIT2M DISPOSING OF THE TA)( REVISION CASE