BharatTaxGST

M/S. Mallaiah And Sons Edible Oils (P) LTD. vs. State Of Andhra Pradesh

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TRC/87/2005HC Andhra PradeshGSTCNR APHC01025130200522 February 2026Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR4 pages
For Petitioner: SHAIK JEELANI BASHAFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010251302005 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE TWENTY THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NOs: 87/2005 AND 78 OF 2006 In TRC No.87 of 2005: Between: 1. M/S. MALLAIAH AND SONS EDIBLE OILS (P) LTD.,, M/S. MALLAIAH AND SONS EDIBLE OILS (P) LTD., VIJAYAWADA, KRISHNA DT. ...PETITIONER AND 1. STATE OF ANDHRA PRADESH, M/s. Mallaiah And Sons Edible Oils (P) Ltd., Vijayawada, Krishna Dt. ...RESPONDENT Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent: 1. GP FOR COMMERCIAL TAX 2 In TRC No.78 of 2006: Between: 1. M/S.DORLAND DRUGS & PHARMACEUTICALS PVT LTD, VIJAYAWADA M/S.DORLAND DRUGS & PHARMACEUTICALS PVT LTD., VIJAYAWADA, KRISHNA DISTRICT. ...PETITIONER AND 1. STATE OF ANDHRA PRADESH, Vijayawada M/s.Dorland Drugs & Pharmaceuticals Pvt Ltd., Vijayawada, Krishna District. ...RESPONDENT Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent: 1. GP FOR COMMERCIAL TAX 3

The Court made the following COMMON ORDER: (Per Hon’ble Sri Justice R.Raghunandan Rao)

Heard Sri Shaik Jeelani Basha, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.

2.

The issue in both these cases is the same and they are being disposed of, by way of this common order.

3.

The issue before this Court in the present cases is whether the petitioner can be assessed under Section 5AA of the Andhra Pradesh Goods and Services Tax Act, 2017 (for short, ‘APGST Act’). The said issue has been decided against the assessee, in a similar case by a Division Bench of the erstwhile High Court of Andhra Pradesh in its order, dated 28.12.2010 in TRC No.196 of 2010. 4. In that view of the matter, these two Tax Revision Cases are dismissed. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J

________________ T.C.D. SEKHAR, J

Date: 23.02.2026 KA

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

TAX REVISION CASE NOs: 87/2005 AND 78 OF 2006

Date: 23.02.2026 KA

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.