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2026 DAILYLAW 21565 (AP)

THE SALES TAX APPELLATE TRIBUNAL v. M/S.BATCHALA SHIVA PRASAD AND COMPANY

TREVC/155/2009 · 2026-03-01

R Raghunandan Rao, T C D Sekhar

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Judgment text

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APHC010657822009 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE SECOND DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE Nos: 120, 126, 132, 154, 155 & 226 of 2009 TAX REVISION CASE NO: 120/2009 Between: 1. THE SALES TAX APPELLATE TRIBUNAL, REP BY THEE STATE REPRESENTATIVE BEFORE STAT O/O.MEGHANA TOWERS, 4TH FLOOR, OPP.GURUDWARA BUS STOP, VISAKHAPATNAM. ...PETITIONER AND 1. M/S BATCHALA BALAIAH AND COMPANY, D.No.58-9-21, Sontopet, Ongole, Prakasam District ...RESPONDENT take the TRC on file and set aside the orders of the Hon'ble STAT., AP., Hyderabad in TA No.500/2007 dated 27.02.2009 Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX Counsel for the Respondent: 1. S R R VISWANATH 2 RRR,J & TCDS,J TREVC.Nos.120 of 2009 & batch The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) It is submitted that the issues raised in the present set of revision cases, are covered by the judgment of this Court, dated 23.02.2026, in TREVC.Nos.131 & 186 of 2009. 2. In these circumstances, these Tax Revision Cases are disposed of, in terms of the said judgment, dated 23.02.2026. 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:02.03.2026 KPV 3 RRR,J & TCDS,J TREVC.Nos.120 of 2009 & batch 201 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE Nos: 120, 126, 132, 154, 155 & 226 of 2009 (per Hon’ble Sri Justice R. Raghunandan Rao) 02.03.2026 KPV