TREVC/33/2008 of M/S. PALM TECH INDIA LIMITED, KAKINADA. Vs THE STATE OF ANDHRA PRADESH, HYDERABAD. on 29 March 2026

1. M/S. PALM TECH INDIA LIMITED, KAKINADA., REP. BY ITS MANAGER - FINANCE MR. K.L.N.K. PRASAD D.NO.5-1-61, MAIN ROAD, SURYARAOPET,

...PETITIONER AND

1. THE STATE OF ANDHRA PRADESH HYDERABAD, Rep. by its State Representative Before Sales Tax Appellate Tribunal Additional Bench at Visakhapatnam. Andhra Pradesh. Hyderabad.

...RESPONDENT

IA NO: 1 OF 2008(TREVCMP 49 OF 2008 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to permit the petitioenr to file the additional material papers namely 4 'C' forms bearing Nos. 0204390, 00358962, 205130 & 4296843 for the assessment year 2000-01 in the interest of justice Counsel for the Petitioner:

1. S DWARAKANATH Counsel for the Respondent:

1. GP FOR COMMERCIAL TAX

The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The petitioner herein had been assessed the tax under the Central Sales Tax Act, for the year 2000-01, by an order of assessment passed by the Commercial Tax Officer, Peddapuram Circle, dated 31.03.2004. In this Order of assessment, the Commercial Tax Officer had subjected the central sales tax sales to the rate of 10% on the ground that the appropriate C-Forms had not been produced before the assessing officer. Aggrieved by the said order, the petitioner had filed an appeal before the Appellate Deputy Commissioner, Visakhapatnam. This appeal also came to be dismissed on 24.11.2004. Aggrieved by the said order of dismissal, the petitioner again approached the Sales Tax Appellate Tribunal, by way of T.A.No.99 of 2007, which came to be dismissed on 17.10.2007. The petitioner has approached this Court by way of the present Tax Revision Case against the order of the Sales Tax Appellate Tribunal, Visakhapatnam.

2. The Sales Tax Appellate Tribunal, Visakhapatnam, while disposing of the appeal, had rejected the claim of the petitioner for a concessional rate of tax in relation to turnover of Rs.2,45,52,339/- and partly allowed and remanded the appeal to the extent of Rs.4,41,73,341/-. The petitioner is before this Court in relation to the dismissal of the appeal in relation to the turnover of Rs.2,45,52,339/-.

3. It is the case of the petitioner is that the claim of the petitioner, in relation to the aforesaid turnover, was rejected on the ground that appropriate

C-Forms and D-Forms had not been produced or placed before the authorities. It is the contention of the petitioner that these forms could not be placed before the authorities as well as the Sales Tax Appellate Tribunal, as the purchasing dealer of other states, had not handed over these C-Forms to the petitioner and that such C-Forms are not available and can be placed before the authorities.

4. In view of the Judgment of the erstwhile High Court of Andhra Pradesh, in the case of Godrej Agrovet Ltd. vs. The Commercial Tax Officer, Eluru1 and in view of the fact that these C-Forms are said to have available and it would only be appropriate that the matter is remanded back to the appellate authority to consider and grant of concessional rate of tax for the aforesaid turnover of Rs.2,45,52,339/-, provided the appropriate C-Forms are placed before the assessing officer. The Tax Revision Case is disposed of accordingly. 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:- 30.03.2026 BSM

1 (2005) 41 APSTJ 92, (2007)7 VST 730(AP)

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

TAX REVISION CASE NO: 33/2008

Date:-30.03.2026

BSM