Andhra Pradesh High Court
TREVC/86/2008 of The State of Andhra Pradesh Vs M/s.Sagar Sugars and Allied Products Limited on 29 March 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3153] MONDAY, THE THIRTIETH DAY OF MARCH 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: 86/2008 Between: 1. THE STATE OF ANDHRA
APHC010370602008
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
MONDAY, THE THIRTIETH DAY OF MARCH
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: 86/2008
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1. THE STATE OF ANDHRA PRADESH, REP BY THE STATE REPRESENTATIVE BEFORE STAT O/O.D.NO.5-4-404 TO 408, NAMPALLY, ANDHRA PRADESH, HYDERABAD.
...PETITIONER AND
1. M/S SAGAR SUGARS AND ALLIED PRODUCTS LIMITED, Nelavoy Village, SR Puram Mandal, Chittoor District
...RESPONDENT take the TRC on file and grant stay of operation of the impuged the orders of the Hon'ble STAT., A.P., in TA No.46/2007, 126/2007, 1065/2007, 181/2007 and 182/2007, dated 14.02.2008 Counsel for the Petitioner:
1. GP FOR COMMERCIAL TAX Counsel for the Respondent:
1. S.V.S.S.SIVA RAM
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The present Tax Revision Case arises out of the Tax on Entry of Goods into Local Areas Act, 2001 [for short “the Act”]. The respondent was initially assessed to tax under this Act by way of an Order dated 11.03.2003. This Order of assessment had levied entry tax on a turnover of Rs.77,14,830/- . Subsequently, the Deputy Commissioner (CT), Chittoor, revised the provisional assessment order by way of a revision order, dated 22.10.2005. Under this order of revision, the Deputy Commissioner had levied tax at the rate of 12% on the turnover of Rs.33,79,190/- and an additional turnover of Rs.55,05,923/-. Aggrieved by the said order, the respondent approached the Sales Tax Appellate Tribunal. After hearing both sides, the Tribunal, by an Order dated 14.02.2008, had held that the appeals themselves required to be allowed on the ground that the Act itself had been struck down by the erstwhile High Court of Andhra Pradesh in the case of Sree Rayalaseema Alkalies & Allied Chemical Limited Hyderabad & Ors Vs. State of Andhra Pradesh1.
2. Aggrieved by the said Order, the State is in revision before this Court.
3. Learned Government Pleader for Commercial Tax appearing for the petitioner would submit that the order of the Tribunal would have to be set aside inasmuch as the Hon’ble Supreme Court of India, in an appeal filed against the Orders of the erstwhile High Court of Andhra Pradesh, had upheld 1 (2008) 46 APSTJ 1
the vires of the Act, in its Judgment, in the case of Jindal Stainless Limited & Anr Vs. State of Haryana & Ors2.
4. In view of the fact that the Act has been upheld, it would only be appropriate to remand the matter back to the Tribunal for a decision on the merits of the case.
5. Accordingly, this Tax Revision Case is disposed of setting aside the order of the Tribunal, dated 14.02.2008 and remanding the matter back to the Sales Tax Appellate Tribunal for consideration on the merits of the case. 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
2 2016 SCC online SC 1260
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
TAX REVISION CASE NO: 86/2008
Date:-30.03.2026
BSM