The State Of A.P., Rep By6 State Rep., Hyderabad vs. M/S. Maheswari Par Boiled Modern Rice Mill, Nalgonda
Held
The High Court held that the Tribunal's finding was correct, based on the plain reading of G.O.Ms.Nos. 951 and 952 dated 10.09.2003. These G.Os. granted exemption from sales tax on the Rural Development Cess component and waived arrears.
Facts
The State of Andhra Pradesh filed Tax Revision Cases challenging orders of the Sales Tax Appellate Tribunal. The Tribunal had partly allowed appeals filed by assessees, deciding that collection of sales tax on the Rural Development Cess component was not enforceable.
Key Issues
Whether sales tax levied on the Rural Development Cess component is enforceable in terms of the relevant Government Orders.
Sections Cited
Section 22, Section 9
AI-generated summary — verify with the full judgment below
Before: AND
IN THE HIGH COI,RT FIOR TIIE STATE OF TEI" \NGANA AT I{YDERABAI) THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND TTIE HONOT'RABLE SRI JuSTICE ST'DDAL/\ CIIAI APATHI RAO Tax Revision Case No.2OI of 2O1O Date of
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.