APHC010593552004 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: 85/2004 Between: 1. THE STATE OF AP REP.BY SR BEFORE STAT, REP.BY THE STATE REPRESENTATIVE BEFORE STAT D.NO. 5-4-404 TO 408 NAMPALLY ANDHRA PRADESH ...PETITIONER AND 1. M/S SREE RAMAKRISHNA OIL DHAL MILL ELURU, Southern Street Eluru W.G.District. ...RESPONDENT o take the TRC on file and set aside the orders of the Sales Tax Appellatle Tribdunal in TA No.1383/1999 dated 26-09-2003 . Counsel for the Petitioner: 1. SPL GP FOR TAXES Counsel for the Respondent: 1. 2 RRR, J & TCDS, J T.R.C.No.85 of 2004 3 RRR, J & TCDS, J T.R.C.No.85 of 2004 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 exempted from tax. 2. The said issue is now covered by a 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 MJA 1 2002 (6) ALD 780 4 RRR, J & TCDS, J T.R.C.No.85 of 2004 222 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR TAX REVISION CASE NO: 85/2004 (per Hon’ble Sri Justice R. Raghunandan Rao) 02.02.2026 MJA