APHC010271632003 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE SECOND DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NO: 111/2003 Between: 1. THE STAT.,GOVT OF AP.,HYD, AP ...PETITIONER AND 1. M/S K RAMACHANDRA REDDY, PALAMANERU AP ...RESPONDENT Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX Counsel for the Respondent: 1. KARTHIK RAMANA PUTTAMREDDY 2 The Court made the following ORDER: (Per Hon’ble Sri Justice R.Raghunandan Rao) The issue raised in the present revision case is whether the turnover relating to the purchase value of Groundnut seeds sold to exporters outside the state, by the respondent herein would be exempt from the tax. 2. The said issue is now covered by the judgment of a Division Bench of the erstwhile High Court of Andhra Pradesh in the case State of A.P., vs. Sri Vasavi Traders, Mahaboobnagar1. The Division Bench, after referring to various provisions of law and judgments, had held that the respondent would be so entitled for the benefit of exemption. 3. Following the aforesaid judgment, this Tax Revision Case is dismissed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 02.02.2026 KA 1 2002 (6) ALD 780 3 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NO: 111/2003 Date: 02.02.2026 KA