BharatTaxGST

The State Of A.P. Stat,Hyd vs. M/S Sha Amichand Tarachand And Co.

Original PDF →
TRC/185/2003HC Andhra PradeshGSTCNR APHC01053250200305 February 2023Bench: A V SESHA SAI,VENUTHURUMALLI GOPALA KRISHNA RAO5 pages
For Petitioner: SRI T.C.D. SEKHAR, GP FOR COMMERCIAL TAXESFor Respondent: NE APPEARED

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI PRESENT TAX REVISION CASE NO: 185 OF 2003 Between: ... PETITIONER AND ... RESPONDENT The Court made the following: M/s. Sha Amichand Tarachand & CO.. Nandi Pativari Street, Vijayawada, Krishna District. MONDAY .THE SIXTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY THREE HONOURABLE SRI JUSTICE A V SESHA SAI AND HONOURABLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO (Petition Under Section 22 (1) of the APGST Act, 1957, preferred against the order dated 30.09.2002 on the file of the Sales Tax Appellate Tribunal. A.P. Hyderabad, in TA No. 467 of 1998, for the Assessment Year 1991-92 preferred against the order dated 31.03.1998 on the file of the Deputy Commissioner (CT) NC-I Division Vijayawada for the Assessment year 1991 -92 The State of Andhra Pradesh, Hyderabad. Represented by the State Representative before Sales Tax Appellate Tribunal D.No.5-4-404 to 408, Nampally, Andhra Pradesh. Counsel for the Petitioner : SRI T.C.D. SEKHAR, GP FOR COMMERCIAL TAXES Counsel for the Respondents: NONE APPEARED HON’BLE SRI JUSTICE A.V.SESHA SAI T.R.C.No. 185 OF 2003 Commercial Taxes for the petitioner and perused the material available on record. This Tax Revision Case, filed under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 ( for short ‘AP GST Act’) calls in question the order passed by the Sales Tax Appellate Tribunal, Andhra Pradesh in T.A.No.467 of 1998 dated 30.09.2002. Respondent herein is a dealer in paper, straw board and grey board. In exercise of powers conferred under Section 14 of the APGST Act, 1957, the Commercial Tax Officer, Vijayawada passed an order fixing the tax liability of the respondent as Rs. 15,481/- while extending tax deduction. The deputy commissioner (Commercial Taxes), Vijayawada had taken up the case Suo Moto under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 20(2) of the APGST Act, 1957. After issuing show cause notice and- after filing objections by the respondent, the Deputy Commissioner- revisional authority disallowed the aforesaid exemption and held that the net turnover of Rs.3,82,480/- would be taxable. Felt

ORDER: (Per Hon’ble Sn Justice A. V. Sesha Sai) AND HON’BLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO Heard Sri T.C.D.Sekhar, learned Government Pleader for 2 aggrieved by the aforesaid order passed by the revisional authority dated 31.03.1998, the respondent dealer filed statutory appeal before the Sales Tax Appellate Tribunal, Andhra Pradesh under Section 21 of the Andhra Pradesh General Sales Tax Act, 1957. The Sales Tax Case dated 30.09.2002 allowed the appeal filed by the respondent dealer. In the above background, challenging the .validity and legal sustainability of the order passed by the Sales Tax Appellate Tribunal, the present Tax Revision Case came to be instituted. According to the learned Government Pleader, the order passed by the Sales Tax Appellate Tribunal which is impugned in the present Tax Revision Case is highly erroneous, contrary to law and that the Pradesh General Sales Tax Act, 1957 revision would lie to this Court within a period of 90 days from the date of receipt of the order by the dealer. It is very much clear from a reading of Section 22(1) of the APGST Act, 1957 that this Court would get juri iction to entertain such revision only on question of law. A perusal of the order passed by the Sales Tax Appellate Tribunal demonstrates, in clear and vivid terms, that for arriving at the order passed by the revisional authority should have been confirmed by the Sales Tax Appellate Tribunal. Under Section 22 of the Andhra Appellate Tribunal vide order impugned in the present Tax Revision

3 conclusions, the Tribunal had taken into consideration the order passed by the composite High Court of Andhra Pradesh in the case of M/s. Vijayalaxmi and Company v. State of Andhra Pradesh, wherein the composite High Court had taken a view contra to the view taken by the revisional authority. Apart from the same, the Tribunal and answered all the issues by assigning cogent and convincing reasons. In the considered opinion of this Court, this Court does not find any question of law in the present Tax Revision Case as provided under Section 22 of the Andhra Pradesh General Sales Tax Act, 1957. For the aforesaid reasons, the Tax Revision Case is dismissed. No order as to costs. Miscellaneous Petitions pending, if any, in this Writ Petition shall stand closed. //// SECTION OFFICER S.V.S.R. MURTHY JOINT REGISTRAR To,

1.

The Sales Tax Appellate Tribunal, Andhra Pradesh .

2.

TwoCCsto the GP for Commercial Taxes [OUT]

3.

Two CD Copies Psr . Cnr -J’oralt) also considered all the issues in a meticulous and elaborate manner

HIGH COURT DATED:06/02/2023 ORDER TRC.No.185 of 2003 DISMISSING THE TRC .J 5^ ^^3.

Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.