Andhra Pradesh High Court
TRC/87/2005 of M/s. Mallaiah And Sons Edible Oils (P) Ltd., Vs State of Andhra Pradesh on 22 February 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY THIRD 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 NOs: 87/2005 AND 78 OF 2006 In TRC
APHC010251302005
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
MONDAY,THE TWENTY THIRD 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 NOs: 87/2005 AND 78 OF 2006
In TRC No.87 of 2005:
Between:
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1. M/S. MALLAIAH AND SONS EDIBLE OILS (P) LTD.,, M/S. MALLAIAH AND SONS EDIBLE OILS (P) LTD., VIJAYAWADA, KRISHNA DT.
...PETITIONER AND
1. STATE OF ANDHRA PRADESH, M/s. Mallaiah And Sons Edible Oils (P) Ltd., Vijayawada, Krishna Dt.
...RESPONDENT
Counsel for the Petitioner:
1. SHAIK JEELANI BASHA Counsel for the Respondent:
1. GP FOR COMMERCIAL TAX
In TRC No.78 of 2006: Between:
1. M/S.DORLAND DRUGS & PHARMACEUTICALS PVT LTD, VIJAYAWADA M/S.DORLAND DRUGS & PHARMACEUTICALS PVT LTD., VIJAYAWADA, KRISHNA DISTRICT.
...PETITIONER AND
1. STATE OF ANDHRA PRADESH, Vijayawada M/s.Dorland Drugs & Pharmaceuticals Pvt Ltd., Vijayawada, Krishna District.
...RESPONDENT
Counsel for the Petitioner:
1. SHAIK JEELANI BASHA Counsel for the Respondent:
1. GP FOR COMMERCIAL TAX
The Court made the following COMMON ORDER: (Per Hon’ble Sri Justice R.Raghunandan Rao)
Heard Sri Shaik Jeelani Basha, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
2. The issue in both these cases is the same and they are being disposed of, by way of this common order.
3. The issue before this Court in the present cases is whether the petitioner can be assessed under Section 5AA of the Andhra Pradesh Goods and Services Tax Act, 2017 (for short, ‘APGST Act’). The said issue has been decided against the assessee, in a similar case by a Division Bench of the erstwhile High Court of Andhra Pradesh in its order, dated 28.12.2010 in TRC No.196 of 2010.
4. In that view of the matter, these two Tax Revision Cases are 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: 23.02.2026 KA
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
TAX REVISION CASE NOs: 87/2005 AND 78 OF 2006
Date: 23.02.2026 KA