M/S.Sree Durga Industries.Hyd. vs. State Rep.Sales Tax Appellate Trib.Hyd.
Facts
These are two Tax Revision Cases (TRC Nos. 1 and 2 of 2003) filed before the High Court of Telangana at Hyderabad. The petitioner is M/s. Sree Durga Industries. The cases are against orders passed by the Sales Tax Appellate Tribunal, Hyderabad, which in turn were against orders of the Deputy Commissioner (CT), Secunderabad Division, and ultimately the Commercial Tax Officer, Ashoknagar, Hyderabad. The disputes stem from orders dated 14.08.1996, 01.09.2000, and 15.11.2001, concerning tax liabilities under the A.P.G.S.T. Act, 1957. The respondent is the State of Andhra Pradesh, represented by the State Representative. The petitioner's counsel appeared, but the respondent's counsel was not recorded.
Held
The Court noted the submission made by the learned counsel for the petitioner, Sri B. Srinivas, who stated that he was not pressing the present Tax Revision Cases. In light of this submission, the Court proceeded to dismiss both Tax Revision Cases. The reasoning was solely based on the petitioner's decision not to pursue the matter further. The Court did not delve into the merits of the original tax dispute or the orders passed by the subordinate authorities. Consequently, all pending miscellaneous petitions in these cases were also closed, and no order as to costs was made.
Key Issues
The primary issue before the Court was whether to entertain the Tax Revision Cases filed by M/s. Sree Durga Industries against the orders of the Sales Tax Appellate Tribunal. The petitioner, through its counsel, was to present its arguments regarding the correctness of the orders passed by the lower authorities and the Tribunal. The respondent, the State of Andhra Pradesh, was expected to defend the orders of the revenue authorities. However, the judgment does not record any specific legal questions framed by the Court or detailed arguments presented by either side, beyond the petitioner's subsequent submission.
Sections Cited
Section 22(7)
AI-generated summary — verify with the full judgment below
$ HIGH COURT F'OR I'HF] S'f ATE OF TEI,ANGANA AT I iYDERABAD TUE AY,.IHE FIRST DAY OF NOVEN-IBER TWO ]HOUSAND AND IWENIY l'WO PRESENT THE HONOURABLE SRI JUSTICE T.VINOD KUMAR AND THE HONOURABLE SRI IUSTICE PULLA KARTHIK Tax Revision Case Nos: 1 and 2 of 2003 T.R.C.No.1 of 2003 Tax revision under Secrion 22 (7) of A.P.G.S.T. Act, 1957 aggrieved by order dated 15.11.2001 in 1'.A.No.894 of 20OO on the file of the Sales Tax Appellate Tribunal, Hyderabad, against the order dated 1,2.09.2000 made in RC No.Rl/325 /96 on the file of the Deputy Commissioner (CT) Secunderabad Division, Secunderabad preferred against the order dated 14.08.1996 made in G LNo.1545S/95-96/ A?GST on the file of the Commercial Tax Officer, Ashoknagar, Hyderabad. Between: }{/ s. Sree Durga Industries, Hyderaba d, 7-2-234 / 1i/ 12, Aravindnagar, Hyderabad. AND ...Petitioner. lhg Statg 9f 4,P., r*ep. by tJre State Representative, Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad. ...Respondent. Counsel for the Petitioner: Sri B.Srinivas, Advocate. Counsel for the Respondent: --
'l .R.CNoIcf : )( | Iar r:r. ;j.rn untier Scction 22 (7) of A p.( , l) l. r\ct, 1957 ag*r'ier oti L.r o cl.'r clated 15.11.2001 in
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