The State of Andhra Pradesh v. M/s.Raasi Cement Limited, Vishnupuram, Nalgonda District
Case at a glance
- Bench
- P SAM KOSHY, P SAM I OSHY
Provisions considered
Key paragraphs
- Para 55. The tax revision case, accordingly, stands dismissed, upholding the order passed by the Tribunal. There srrall be no order as to costs Consequently, miscellaneous petitions pending. i -any, stand closed. Sc I. K. SRINIVASA RAO I,.IOINT REGISTRAR /\ I i\d ECTION OFFICER //TRUE COPY//…
Judgment
Counsel for the Petitioner: Mr. T. Chaitanya Kiran, iAssistant Government Pleader representing Special Government Pleader for the State Tax Counsel for the Respondent: Mr. Tarun Chadha, counsel representing Mr. S. Dwarakanath The Court delivered the following: JUDGMENT THE HONOURABLE SRT JUSTICE P.SAM I. OSHY AND THE HONOURABLE SRI JUSTICF SUDDALA CHALAPATHI RAO TREVC No.88 OF 2009 JUDGMENI' fiier Hon'ble Sri .htstice P.Sant Koshl Heard Mr. T. Chaitanya Kiran, leam:,1 Assistant Government I'leader representing the learned Special (,ovcmnlent Pleader for the State Tax for the petitioner/State arrr I lr1r. 'l arun Chadha, leamed counsel representing Mr. S.Dwarakrr r th. Icarned counsel for thc respondent. Perused the record
The instant tax revision case is by the State rs sailing the order dated 31.12.2008 passed by Sales Tax AppeJlrr e Tribunal (STAI'), Andhra Pradesh,, Hyderabad in T.A.No.582 ,l 2002
The question of law involved in the instant ,. .r.c is es to whether the lcamed STAT was justified in allowirlr rhe appeal prefered by t)re respondent/assessee so far as the szL ,: of c made by the rcspondent/assessee to the Zilla Parishac i,igineering Division is concemed. The question ol law was wh,:tl'er the sale made to the Zilla Parishad Engineering Division wor lil arnount to T 2 \8sstt \^ 'ta sale being made to the State. The said question of law also came up for consideration in two decisions of the Hon'ble Supreme Court in the case of HEAVY MAZDOOR UNION vs. STATE OF BIIIAR AND OTHERS1 and subsequently again in the case of M/s AJIT SINGH VS. STATE OF PUNJAB2. In both the decisions, it has been categorically held by the Ilon'ble Supreme Court that Gram Panchayats would also be treated as a State, as defined under Article l2 of the Constitution of India. Relying on the aforesaid two decisions of the Hon'ble Court, this Court recently in TREVC No.101 . of 2009 dismissed a similar tax revision case preferred by the State Govemment vide its decision dated 10,04.2025. The question of law in the instant tax revision case is also of identical nature.
In view of the sarne, we are inclined to endorse the same view passed by this Court in TREVC No. 10 I of 2009, decided on t0.04.2025. I I ' geeyt scc 765 'AIR 1967 8556 SC .BF*=TF" // 3
The tax revision case, accordingly, stands dismissed, upholding the order passed by the Tribunal. There srrall be no order as to costs Consequently, miscellaneous petitions pending. i -any, stand closed. Sc I. K. SRINIVASA RAO I,.IOINT REGISTRAR /\ I i\d ECTION OFFICER //TRUE COPY// I To, '1 . The Sales Tax Appellate Tribunal, Andhra Pradesh' F1'derabad Z. fn" OLputV Commissioner (CT) Hyderabad (Rural) D vitiion' Hyderabad 3. The Commercial Tax Officer, Miryalguda' +. f*o CCs to GP FOR TAX, High Court for the S'ate of Telangana at II Hyderabad [OUT]
5. One CC to [i/lr. S. Dwarakanath, Advocate [OPUC]
Two CD CoPies Kam/PSL HIGH COURT DATED:2510812025 JUDGMENT TREVC.No.88 of 2009 I 'i 0 0ii 10ffi .. r:. DISMISSING OF THE TAX REVISION CASE
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.