The State Of Andhra Pradesh vs. M/S. Mahendra Rice Industries
Held
The High Court held that the two Government Orders (G.O.Ms.Nos. 951 and 952) clearly granted exemption from sales tax on the Rural Development Cess component and waived recovery of arrears. Therefore, the Tribunal's finding was correct.
Facts
The State of Andhra Pradesh filed a Tax Revision Case challenging an order of the Sales Tax Appellate Tribunal. The Tribunal had partly allowed an appeal by the assessee, treating Rural Development Cess as a component for levying tax.
Key Issues
Whether sales tax is enforceable on the Rural Development Cess component, considering the relevant Government Orders.
Sections Cited
Section 9, Section 22(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD MONDAY,THE FIFTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENW FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALACHALAPATHI RAO TAX REVISION CASE NO: 137 OF 2O1O Tax Revision Case under Section 22(1) Read with Rule 10 of APGST Rules U/S.APGST Act to revise the order dated 23-06-2009 passed in T'A'No' 382 of 2004 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad' Between: The state of Andhra Pradesh, Rep. by the state Representative before STAT., D.No. 5-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad. ...PETITIONER/ ResPondent AND M/s. Mahendra Rice lndustries, Near Miryalaguda, Nalgonda. Settipalem-SO8 217' ...RESPONDENT/ APPellant Counsel for the Petitioner: SRl. T. CHAITANYA KIRAN , Asst. Govt. Pleader rePresenting sRI SWAROOP OORILLA SPECIAL GOW. PLEADER FOR STATE TA)( Counsel for the Respondent: The Court made the following ORDER:
IN THE HIGH COURT FOR THB STATE OF TE I {NGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM X.I )SI]Y AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO Tax Revision Case No.l37 of 2010 Dated: 15.12.2025 Between: The State o
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