The State Of Andhra Pradesh v. M/S Spectra Foods And Beverages (P) Limited,

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN And THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY TAX REVISION CASE Nos.23 & 24 of 2015 COMMON ORDER: (per Hon'ble Sri Justice Ramesh Ranganathan) These revisions are preferred against the order passed by the Sales Tax Appellate Tribunal (for brevity, 'STAT'), Visakhapatnam in T.A.Nos.1775 and 1776 of 2004 dated 05.11.2014 whereby the appeal preferred by the Additional Commissioner of Commercial Taxes, in relation to set off of tax on packing material, was set aside. Sri S.Suri Babu, learned Special Standing Counsel for Commercial Taxes, would fairly state that the question of law, which arises for consideration in these revisions, is covered by the order passed by a Division Bench of this Court in W.P.Nos.4606 of 2004 and 470 of 2010 dated 29.09.2015.

Following the said judgment and in terms thereof these revisions are dismissed. Miscellaneous petitions pending, if any, shall also stand dismissed. There shall be no order as to costs. ______________________________ RAMESH RANGANATHAN, J __________________________________ M.SATYANARAYANA MURTHY, J 02nd November, 2015.

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