M/S.Tirumala Dairy Private LTD., Narsaraopet,Guntur vs. The Dy.Commissioner Of CT., Guntur Ii Divison And Another

writ order or direction particularly in the nature of writ of mandamus declaring the action of the 1 respondent in passing the impugned revision orders dated 13.12.2007 in St

✓ revising the orders passed by the 2"^^^ respondent in G.I.No.18636/2002-03 for the assessment year 2002-03, as illegal, arbitrary, unjust improper and contrary to section 20(2A) as also the judgments of this Hon'ble court reported in 44 APSTJ 87, 24, APSTJ p.1 and consequently to declare that the levy of tax on the sales of Butter Cream, and Ghee is improper and unjust as also contrary to the judgment of the Sales Tax Appellate TribuanI reported in 42 APSTJ p.129 this Hon'ble Court's judgment reported in 136 STC 586 and the government notification in G.O.Ms.No.1091 dated 10.06.1957. I.A. NO: 1 OF 2008(WPMP. NO: 7493 OF 2008) Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to stay all further proceedings consequent to the impugned order dated 13.12.2007 passed by the 1®' respondent in in G.l.No.18636/2002-03. -- ;SRI. MVJKKUMAR Counsel for the Petitioner Counsel for the Respondents; GP FOR COMMERCIAL TAX The Court made the following: ORDER

API^010620162008 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] MONDAY, THE TWENTY NINETH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 5767/2008 Between: M/s.tirumala Dairy Private Ltd., Narsaraopet,guntur ...PETITIONER AND The Dy Commissioner Of Ct Guntur li Division Another and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M VJ KKUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sh Justice R Raghunandan Rao) The petitioner is involved in the business of purchase and sale of milk as well as manufacture of milk products including butter and ghee. One of the products manufactured by the petitioner is skimmed milk. The petitioner, which was a dealer registered under the A.P. GST Act, 1957 for the relevant period, 2002-2003, had sold the skimmed milk and claimed exemption from payment of tax on sale of skimmed milk by virtue of G.O.Ms.No.1091, dated 10.06.1957, which exempts sale of milk and milk products. 2. accepted by the 2"^^ respons^fent . However, the 1®' respondent that sale of milk products would This contention of the petitioner was and assessments were completed on that basis 3. initiated revision proceedings by taking a view of Rs.14,04,298/-. attract tax and had directed recovery , learned counsel appearing for the petitioner Heard Sri M.VJ.K. Kumar Government Pleader for Commercial Taxes. 4. and the learned has relied upon the judgment of a Court of A.P., dated 21.12.2006 all the Writ Petitions had been learned counsel for the petitioner Bench of the erstwhile High The 5. Hon’ble Division .P.No.23293 of 2006 & batch, wherein in W allowed. also relies upon the judgment Bench of this Court in T.R.C. question of whether exemption for The learned counsel for the petitioner Hon’ble Division 6. dated 12.10.2022 passed by a & 209 of 2002, which arose on the Nos.190 of cattle feed can be given. procuring Court after due consideration of the of cattle feed and sale of milk (‘milk Hon’ble Division Bench of this The had held that turnovers on the sale 7. facts break’ and its by-products) are not assessable to tax. is allowed setting aside respondent dated 13.12.2007 in the said judgments, this Writ Petition is Following

HIGH COURT DATED:29/07/2024 ORDER WP.No.5767 of 2008 1 3 DEC 20?‘» I Current :*»*ctlon . S PATC ALLOWING THE WP WITHOUT COSTS