1 Date of reserved for orders : - Date of pronouncement : 20.07.2026 Date of uploading : 20.07.2026 APHC010602792025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3602] MONDAY, THE 20th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SMT JUSTICE SUNITHA GANDHAM TAX REVISION CASE NO: 1/2026 Between: 1. M/S. MOHSIN BROTHERS,, (A DIVISION OF MOHSIN ENTERPRISES (P) LTD.,) HARBOUR ROAD, VISAKHAPATNAM. A.P. REP. BY ITS DIRECTOR, MR. MOOSA K MEHDI, VISAKHAPATNAM, A.P. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, rep. by the State Representative, before the A.P. VAT Appellate Tribunal, Visakhapatnam. ...RESPONDENT Counsel for the Petitioner: 1. A SARVESWAR RAO Counsel for the Respondent: The Court made the following: 2 THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SMT JUSTICE SUNITHA GANDHAM TAX REVISION CASE NO: 1/2026 JUDGMENT: (Per Hon’ble Sri Justice Battu Devanand) The unsuccessful registered dealer filed this Tax Revision Case assailing the order dated 27.06.2025 passed by the learned Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam in T.A. No.345 of 2009 for not considering G.I wire, steel wire ropes, H.T.strand under sub-item XV of Entry 2 of III Schedule of the APGST Act, 1957 (herein after referred to as ‘The Act’). 2. It is undisputed fact that the petitioner was a registered dealer under the Act and an assessee on the rolls of the commercial Tax Officer, Kurupam Market Circle, Visakhapatnam and was mainly dealing with steel wire ropes, G.I Wire and steel strands and the petitioner firm purchased the same from other states. As per the version of the petitioner, steel wire ropes, G.I Wire and steel strands are declared goods and single point of tax at 4% shall be levied as per Section 15 and entry 2 (xv) of III Schedule of the Act. 3. The Commercial Tax Officer, Kurupam Market Circle, Visakhapatnam assessed the tax at 12% on steel wire rope vide proceedings No.Nil/2002-03, dated 03.10.2005. Feeling aggrieved by the said order, the petitioner herein preferred appeal No.VSP/110/05-06 before the Appellate Deputy Commissioner, 3 Visakhapatnam and the same was dismissed vide order dated 07.02.2007. The appellant challenged the said order in T.A. No.345 of 2009 and the same was also dismissed vide order dated 27.06.2025, and challenging the same appellant filed the instant Tax Revision Case. 4. Heard both sides. As per the version of the learned counsel for the appellant, the learned Tribunal has not considered the judgments of the Hon’ble Apex Court in Telangana Steel Industries & Others Vs State of Andhra Pradesh1 and Commissioner of Sales Tax, M.P Vs Vora Wires2 and erroneously dismissed the appeal without assigning any reasons and without discussing the judgments relied upon by the petitioner. Learned Standing Counsel fairly conceded to apply the said principles. 5. In Telangana Steel Industries (supra), Hon’ble Apex Court held that, iron wires cannot be taken as separate taxable commodity and if wire rods which were purchased by the appellants had suffered sales tax, the same could not be realised from the sale of wires. 6. While answering the reference, the Division Bench of Madhya Pradesh High Court in Commissioner of Sales Tax, M.P (supra) held along the same lines. Further, coordinate 1 (1994) 93 STC 187 2 (2006) 145 STC 598 (MP) 4 bench of this Court in W.P Nos.14438 of 2006, 17989 of 2006 and Tax Revision Case No.105 of 2003 also followed the judgment of the Hon’ble Apex Court in Telangana Steel Industries & others (supra). 7. Admittedly, the Commercial Tax Officer, Kurupam Market Circle, Visakhapatnam assessed the tax at 12% on steel wire rope vide proceedings No.Nil/2002-03, dated 03.10.2005 which is against to the rule position and judgment of the Hon’ble Apex Court and the contention of the petitioner is not considered by both the appellate authorities. 8. Therefore, in the given facts and circumstances, this Court is of the considered view that without considering the rule position and settled principle of law that the iron ropes drawn from iron wire rods are to be treated as free commodities, the learned Tribunal dismissed the appeal and as such, it is not sustainable in facts and law and is liable to be set aside. 9. In the result, this Tax Revision Case is allowed by setting aside the order dated 27.06.2025 in respect of the finding relating to assessment tax on steel wire rope, passed by the learned VAT Tribunal, Visakhapatnam. There shall be no order as to costs. 5 As a sequel thereto, pending miscellaneous petitions, if any, shall stand closed. _____________________________ JUSTICE BATTU DEVANAND ______________________________ JUSTICE SUNITHA GANDHAM 20.07.2026 knl Whether the order is : ✓ Speaking Yes/No / Reasoned Yes/No ✓ Reportable Yes/No / Non-Reportable Yes/No