THE STATE OF AP, VISAKHAPATNAM v. M/S. DURGAR INSULATION INDIA (P) LTD., NELLORE DIST
TREVC/30/2016 · 2025-02-12
B Krishna Mohan, Nyapathy Vijay
body2025
DailyLaw.ai
[ 2025 DAILYLAW 6588 (AP) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 6588 (AP) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
APHC010061982016
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: 30/2016 Between: The State Of Ap, Visakhapatnam M/s Durgar Insulation India P Ltd Nellore Dist Counsel for the Petitioner:
1. GP FOR COMMERCIAL TAX Counsel for the Respondent:
1.
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: 30/2016 The State Of Ap, Visakhapatnam AND M/s Durgar Insulation India P Ltd Nellore Dist ...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.30 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.164 of 2009, dated 07.01.2015 allowing the appeal of the respondent herein and remanding the matter to the assessing authority with a direction to consider the genuineness of the G form to be produced by the appellant therein/respondent herein for passing the appropriate orders.
3. Even according to the submission of the learned counsel for the petitioner, the disputed tax involved in this case is valued at Rs.47,570/-. On careful reading of the order of the Tribunal dated 07.01.2015, we see no reason to interfere with the said order, as the matter was remanded for considering afresh by the assessing authority with respect to the genuineness of the G form to be produced by the appellant therein/respondent herein.
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.
3 HBKM,J & HVN,J
TREVC.No.30 of 2016
As a sequel, Interlocutory Applications pending, if any, shall stand closed. __________________________ JUSTICE B KRISHNA MOHAN
________________________ JUSTICE NYAPATHY VIJAY 12.02.2025 MDP