APHC010363322008 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE NINTH 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: 38/2008 Between: 1. THE STATE OF ANDHRA PRADESH, VISAKHAPATNAM., REP. BY THE STATE REPRESENTATIVE BEFORE STAT MEGHANA TOWERS, 4TH FLOOR, OPP. GURUDWAR BUS STOP, ...PETITIONER AND 1. M/S SRI VENKATA KRISHNA POULTRY NEEDS TANUKU, Tanuku. ...RESPONDENT to take the TRC on file and set aside the order of the Hon'ble S.T.A.T., A.P., Visakhapatnam Bench in T.A.No.838 /2003 dt.04-12-2007. Counsel for the Petitioner: 1. SURIBABU S(SPL SC FOR CT AP) Counsel for the Respondent: 1. SHAIK JEELANI BASHA The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The issue raised in the present Tax Revision Case is whether the sale of poultry vaccines and medicines would be levied on turn-over tax, on the ground that these were sales were second sales in the case of the dealer. 2. A Division Bench of the erstwhile High Court of Judicature at Hyderabad, for the States of Telangana and Andhra Pradesh, by its Judgment, dated 09.11.2017, in TREVC No.67 of 2017, had held that the same was not permissible. 3. Following the said 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: 09.02.2026 MJA 116 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR TAX REVISION CASE NO: 38/2008 (per Hon’ble Sri Justice R. Raghunandan Rao) 09.02.2026 MJA