/ IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI TUESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO TAX revision case NO: 24 OF 2005 Between: The State of Andhra Pradesh, Rep. by the State Representative before S.T.A.T, D.No 5-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad ... PETITIONER / RESPONDENT AND M/s Raghavendra Prestress Products Pvt. Ltd, S.No. 128/13, Tungabhadra [R.S^ Adoni, Kurnool District ... RESPONDENT/APPELLANT Revision, under Section 22(1) R/w Rule 10 of APGST Rules U/s APGST Act, against the orders of the Sales Tax Appellate Tribunal, A.P. Hyderabad in TA No’s. 769/2002, dated 26-6-2004 preferred against the Appeal No.35/2002-2003 (KNL) on the file of the Appellate Deputy Cortimi^sioner(CT), Kurnool, which was preferred against the order dated 19.01.2022 in Commercial Tax Officer No.1, Adoni, Kurnool District Rc. No. KNL/07/3/2188/2000-2001 on the file of the / / 7 / Counsel for the Petitioner: SRI M KRISHNA RAO, GP FOR COMMERCIAL ~ TAX Counsel for the Respondent: — -S' The Court made the following: <r '•a APHC010608782005 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) TUESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE [3526] PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO TAX REVISION CASE No: 24/2005 Between: The State of AP, Rep .by The State Representative Before State Representative before S.T.A.T. ...PETITIONER AND M/s Raghavendra Prestress Products Pvt Ltd Adoni ...RESPONDEN Counsel for the Petitioner: 1.GP FOR COMMERCIAL TAX Counsel for the Respondent: 1. The Court made the following: X 2 O^DER. {Per Hon’ble Sri Justice Ninala Jayasurya) Heard Mr. M.Krishna Rao, learned Government Pleader Taxes, representing the revision petitioner. The present Tax Revision Case is preferred against the orders passed by the Sales Tax Appellate Tribunal, dated 26.07.2004 in TA No.769 of 2002. By the said order, the Tribunal disposed of the said appeal along with TA No.768 of 2002. Aggrieved by the orders passed in TA No.768 of 2002, the Department preferred Tax Revision Case of 2005 and the same was dismissed by a Co-ordinate Bench of this Court, vide order dated 17.03.2023 by following a reasoned order passed by another Division Bench in T.R.C.Nos.81 and 88 of 2003 dated 12.10.2022. for 2. No. 14 / ^ At the time of considering the matter, learned Government Pleader submits that the issue decided in T.R.C.Nos.81 and 88 of 2003 squarely applies to the present Tax Revision Case. That apart, as noted above, T.R.C.No.14 of 2005 filed by the Department against the common order dated 26.07.2004 was dismissed. In view of the same and for the reasons alike, vide order dated 12.10.2022 in T.R.C.Nos.81 and 88 of 2003, the present Tax Revision Case dismissed. is liable to be 3 Accordingly, the Tax Revision Case is dismissed. There shall be 4. no order as to costs. As a sequel, interlocutory applications pending, if any, in this case shall stand closed. Sd/- S V S R MURTHY JOINT REGISTRAR //TRUE COPY// SEQfl FICER To, 1. The Sales Tax Appellate Tribunal, Visakhapatnam, Andhra Pradesh. 4. \ 2. The Appellant Deputy Commissioner(CT),Kurnool, Andhra Pradesh 3. The Commercial Tax Officer No.1, Adoni, Kurnool District 4. The Appellate Deputy Commissioner(CT), Kurnool, Kurnool District A 5. Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT] 6. Three CD Copies '•o HIGH COURT DATED; 08/04/2025 \ ORDER TREVC.No.24 of 2005 ji'Liies , Current Section X- m O DISMISSING THE TAX REVISION CASE