THE STATE OF ANDHRA PRADESH v. M/S. A.K. JEWELLERY
TREVC/29/2016 · 2025-02-12
B Krishna Mohan, Nyapathy Vijay
body2025
DailyLaw.ai
[ 2025 DAILYLAW 38896 (AP) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 38896 (AP) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
APHC010783222016
IN THE HIGH COURT OF ANDHRA PRADESH WEDNESDAY, TWO THOUSAND AND TWENTY FIVE THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE TAX REVISION CASE NO: 29/2016 Between: The State Of Andhra Pradesh M/s A K Jewellery Counsel for the Petitioner:
1. GP FOR COMMERCIAL TAX Counsel for the Respondent:
1. K GURIVI REDDY
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH 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: 29/2016 The State Of Andhra Pradesh AND ...RESPONDENT Counsel for the Petitioner:
GP FOR COMMERCIAL TAX Counsel for the Respondent:
IN THE HIGH COURT OF ANDHRA PRADESH [3516] TWELFTH DAY OF FEBRUARY THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN NYAPATHY VIJAY ...PETITIONER ...RESPONDENT
2 HBKM,J & HVN,J
TREVC.No.29 of 2016
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.
2. This tax revision case arises against the order passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Visakhapatnam Bench, in T.A.No.49 of 2008, dated 13.03.2015 by allowing the appeal of the respondent herein and remanding the matter to the assessing authority for consideration, as directed by the said Tribunal.
3. Even according to the petitioner, the disputed tax involved in this case is valued at Rs.1,22,493/-. On careful reading of the order of the Tribunal below, we see no reason to interfere with the said order, as the matter was remanded to the assessing authority.
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 12.02.2025 MDP