APHC010509062003 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: 228/2003 Between: 1. THE SALES TAX APPELLATE TRIBUNAL, HYDERABAD THE SALES TAX APPELLATE TRIBUNAL, GOVERNMENT OF ANDHRA PRADESH, D.NO.5-4-404 TO 408, NAMPALLY, ...PETITIONER AND 1. M/S ANDHA GRAPHICS, vijayawada M/s.Andhra Graphics, D.no.39-2- 30, Pitchaiah Street, Labbipet, Vijaywada, ...RESPONDENT Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX Counsel for the Respondent: 1. 2 RRR, J & TCDS, J T.R.C.No.228 of 2003 3 RRR, J & TCDS, J T.R.C.No.228 of 2003 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The issue of whether printing and supplying of cine-wall posters would be exigible to tax, under the A.P. General Sales Tax Act, 1957 and Central Sales Tax Act, 1956, was the subject matter of consideration, of the respondent herein, before the Sales Tax Appellate Tribunal, in Tribunal Appeal No.756 of 1997 and batch. The Tribunal, by an order, dated 09.08.2000, had remanded the matters back to the Authorities for ascertaining certain turn-overs etc. Aggrieved by the said order, in relation to the petitioner in T.A.No.756 of 1997, the State has now preferred the present Tax Revision Case. 2. The said issue had come up before a Division Bench of the erstwhile High Court of Judicature at Hyderabad, for the States of Telangana and Andhra Pradesh, in Special Appeal Nos.49 to 73 of 2003, which came to be disposed of by an order, dated 22.07.2015. 3. In the said Judgment, the Division Bench had taken the view that the turn-over relating to such printing and supplying of cine-wall posters, would not be exigible to tax either under the APGST Act or the CST Act up till 01.04.2005. 4 RRR, J & TCDS, J T.R.C.No.228 of 2003 4. The present revision relates to the year 1994-95. Consequently, following the said Judgment of the Division Bench, 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 5 RRR, J & TCDS, J T.R.C.No.228 of 2003 434 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR TAX REVISION CASE NO: 228/2003 (per Hon’ble Sri Justice R. Raghunandan Rao) 09.02.2026 MJA