IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI TUESDAY, THE TWENTY SECOND 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: 127 OF 2004 Between: The State of Andhra Pradesh, Rep. by the State Representative before STAT, D.No. 5-4-404 to 408, Nampally, Hyderabad ...PETITIONER AND M/s. Welcome Group Grand Bay, Beach Road, Visakhapatnam. ...RESPONDENT X Petition filed under Section 22(1), read with Rule 10 of the AP General Sales Tax U/S A.P General Sales Tax Act, to revise the orders passed by the Sales Tax Appellate Tribunal, Hyderabad in their T.A.No. 506/1999 dated 25.02.2024, preferred against the Appeal No.VSP 355/98-99 on the file of the Appellate Deputy Commissioner(CT), Kakinada, which was preferred against Assessment No. 10598/97-98 on the file of the Commercial Tax Office,r, China Waltair, Visakhapatnam. Counsel for the Petitioner: SRI MANNEM VENKATA KRISHNA RAO, GP FOR COMMERCIAL TAXES CpynselTorthe Respondent: SRI K,RAJI REDDY i- The Court made the following: X % APHC010543462004 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) h [3526] / ■' / / PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO TAX REVISION CASE No.127 of 2004 Between: The State of Andhra Pradesh, Rep. by the State Representative before The Sales Tax Appellate Tribunal,,. Nampally, Hyderabad. •; ./ ... Petitioner. AND M/s.Welcome Group Grand Bay, Beach Road, Visakhapatnam. ... Respondent Counsel for the Petitioner: I.Mr.Mannem Venkata Krishna Rao, G.P. for Commercial Taxes Counsel for the Respondent: I.Mr.K.Raji Reddy The Court made the following ORDER: (per NJS,J) Heard the learned Governrrient Pleader for Commercial Taxes. No representation on behalf of the respondent assesses. 2 2. The present Tax Revision Case is filed against the order dated 30.6.2003 in Tax Appeal No.569 of 1998 Appellate Tribunal, Andhra Pradesh, Hyderabad. passed by the Sales Tax 3. The Commercial Tax Officer, Visakhapatnam i assessment order dated 29.7.1998 refusing the the respondent assessee in issued the final \ exemptions claimed by respect of the turnover of Rs.4,97,810/- relating to purchase of live birds (chicks) as also in respect of the’turnover of Rs.93,270/- relating to purchase of milk from unregistered dealers, forfeited an amount of which was converted into curd. Further, the CTO Rs.38,316/- towards excess tax alleged to have been collected by the respondent assessee. Aggrieved by the said order, the respondent the Appellate same was dismissed vide On further appeal, the Sales Tax Appellate Tribunal vide its majority view dated 25.2.2004 partly allowed the appeal and set aside the levy of tax on the turnovers relating to purchase of chickens and purchase of milk from the unregistered dealers, but confirmed the forfeiture of the amount of Rs.38,316/- towards excess tax Collected by the respondent assessee preferred the appeal No.VSP.355/98-99 before Deputy Commissioner (CT), Kakinada and the order dated 31.12.1998. assessee. 4. The learned Government Pleader submits that despite the best efforts of the officials of the Department, a copy of G.O.Ms.342, Revenue (CT.II) Department, dated 13.4.1994 as also a copy of the agreement assessee with regard to purchase of entered into by the respondent chicken could not be secured. He submits that as the value of the revision petition is below Rs.50,000/- instead of deciding the issue on m&nits, this Court may consider closing of the case, so that the Department would be in a position to agitate the matter, are required to be adjudicated. as similar cases 3 Considering the submissions made and keeping in view the value of the revision case, without examining the questions of law formulated, the Tax Revision Case is dismissed, leaving it open to the Department to agitate the issues in an appropriate case. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. 5. Sd /- S.V.S.R. MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Sales Tax Appellate Tribunal, Hyderabad 2. The Sales Tax Appellate Tribunal, Visakhapatnam, Andhra Pradesh 3. The Appellate Deputy Commissioner (CT), Kakinada 4. The Commercial Tax Officer, China waltair, Visakhapatnam 5. One CC to Sri K Raji Reddy, Advocate [OPUC] ^ [OUT?^^ Commercial Tax, High Court Of Andhra Pradesh. 7. Three CD Copies X MV TF HIGH COURT DATED: 22/04/2025 ORDER TREVC.No.127 of 2004 1. ML 2025 B X DISMISSING THE TAX REVISION CASE