APHC010402362003 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: 109/2003 Between: 1. -, - ...PETITIONER AND 1. , - ...RESPONDENT Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX (AP) Counsel for the Respondent: 1. G NARENDRA CHETTY 2 RRR, J & TCDS, J TREVC. No.109 of 2003 3 RRR, J & TCDS, J TREVC. No.109 of 2003 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The issue raised in the present case is whether rough castings made out of iron scrap and pig iron would have to be treated as separate products. 2. The said issue had also been raised in T.R.C.No.64 of 2003, in the case of the petitioner herein. A Division Bench of this Court, following an earlier order, dated 20.09.2012 in T.R.C.No.8 of 1999, had dismissed the Tax Revision Case on 08.02.2023. 3. Following the same, the present Tax Revision Case is also 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 4 RRR, J & TCDS, J TREVC. No.109 of 2003 436 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR TAX REVISION CASE NO: 109/2003 (per Hon’ble Sri Justice R. Raghunandan Rao) 09.02.2026 MJA