APHC010142512019 IN THE HIGH COURT OF ANDHRA PRADESH WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE TAX REVISION CASE NO: 23/2022 Between: State Of Andhra Pradesh Hindustan Shpyard Ltd Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX (AP) Counsel for the Respondent: 1. A SARVESWAR RAO IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY TAX REVISION CASE NO: 23/2022 State Of Andhra Pradesh AND ...RESPONDENT Counsel for the Petitioner: GP FOR COMMERCIAL TAX (AP) Counsel for the Respondent: A SARVESWAR RAO IN THE HIGH COURT OF ANDHRA PRADESH [3516] WEDNESDAY, THE FIFTH DAY OF FEBRUARY THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN NYAPATHY VIJAY ...PETITIONER ...RESPONDENT 2 HBKM,J & HVN,J TREVC.No.23 of 2022 The Court made the following: ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard the learned Government Pleader for Commercial Taxes appearing for the petitioner and the learned counsel for the respondent. 2. This tax revision case arises against the order passed by the Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam in T.A.No.485 of 2009, dated 11.12.2018, wherein, the matter was remanded to the appellate authority for examination of the issue afresh by considering the invoice, agreements to verify whether the contract price is inclusive of all taxes and for passing orders afresh by the authority. 3. Since there is no question of law to be decided in this case and as there is no infirmity in the order passed by the Tribunal below, we see no reason to interfere with the same. 4. Hence, the Tax Revision Case is dismissed. Interim order, if any, deemed to have been vacated. There shall be no order as to costs. As a sequel, Interlocutory Applications pending, if any, shall stand closed. __________________________ JUSTICE B KRISHNA MOHAN ________________________ JUSTICE NYAPATHY VIJAY 05.02.2025 MDP