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2025 DAILYLAW 36035 (AP)

M/S SARVESWARA SEVA SANGAM, PIDUGURALLA v. STATE OF AP, REP. BY ITS STATE REPRESNETATIVE, STAT, HYD.

TREVC/56/2006 · 2025-07-07

Ninala Jayasurya, Tarlada Rajasekhar Rao

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Judgment text

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APHC010585102006 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] TUESDAY, THE EIGHTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO TAX REVISION CASE No.56 of 2006 Between: 1. M/s Sarveswara Seva Sangam, Piduguralla, Piduguralla. ...Petitioner AND 1. State of Andhra Pradesh, Represented by Its State Representative Sales Tax Appellate Tribunal, Nampally, Hyderabad. ...Respondent Counsel for the Petitioner : Mr.M.V.J.K. Kumar Counsel for the Respondent : Special G.P. for Commercial Taxes The Court made the following ORDER: (per NJS,J) The present Tax Revision Case is filed against the order dated 20.10.2005 in Tax Appeal No.743 of 1999 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, which was filed assailing the Orders of the Additional Commissioner (CT), Hyderabad in Ref.No.LV(2)/1842/95–1, dated 18.7.1998. 2. At the time of considering the matter, Mr.M.V.K.Murthy, learned counsel appearing for the revision petitioner through online submits that the matter is squarely covered by the order of the Division Bench of the erstwhile High Court of Andhra Pradesh at Hyderabad in State of Andhra Pradesh vs. 2 Raghavendra Seva Sangham1. He also submits that in respect of the very same revision petitioner, a Division Bench of this Court in Tax Revision Case No.54 of 2006 allowed the Revision Case vide orders dated 22.2.2023. 3. Considering the submissions made and perusing the said orders, for the reasons alike, the order under challenge in Tax Appeal No.743 of 1999 dated 20.10.2005 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad and Orders of the Additional Commissioner (CT), Hyderabad in Ref.No.LV(2)/1842/95–1, dated 18.7.1998 are hereby set aside. 4. Accordingly, the Tax Revision Case is allowed. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. ____________________ NINALA JAYASURYA,J ____________________________ TARLADA RAJASEKHAR RAO,J July 08, 2025 vasu 1 T.R.C. No.258 of 1998, dated 16.12.1998