TREVC/22/2010 of M/S. SAGAR CEMENTS LIMITED Vs THE STATE OF ANDHRA PRADESH on 10 February 2026

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IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

TUESDAY, THE TENTH DAY OF FEBRUARY

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA

TAX REVISION CASE NO: 22OF 2010

Petition under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957, to revise the Order dated 03.08.2009 passed in TA No. 639 of 2005 on the file o{ the Sales Tax Appellate Tribunal, Andhra Pradesh, and Hyderabad.

Between:

M/S. Sagar Cements Limited, tvlattampally (M) - 508204, Nalgonda District, rep , by its Chief General f\ilanager (Finance), Mr,P.V.Reddy.

...PETITIONER/APPELLANT

AND

The State of Andhra Pradesh, Represented by its State Representative before the Sales Tax Appellate Tribunal, Nampally, Hyderabad.

...RESPONDENT/APPELLANT

Counsel for the Petitioner : Sri. Karthik Ramana Puttamreddy Counsel for the Respondent : Mr. Swaroop Oorilla Special GP for State Tax The Court made the following: ORDER

IN THt.] HI(;H COURT FOR THE STATE OF TELANGANA

A'I'HYDERABAD

'ttlE I{ONOTJRABLE SRI JUSTICE P.SAM KOSHY

ANI)

-tHE IIONOUITABLE SRI JUSTTCE NARSING RAO

NANDIKONDA

IREVC No.22 OF 2010

10.02.2026

Betrveen

M/s Sagar Cerrrents I irnited.

Mattampally (M)-508 204. Nalgonda Disrrict, Rep. by its ChielCeneral Manager (Finance), Mr. I'}.V.l{cddv . Petitioner

AND

The State ol' Andhra Pradesh,

Rep. by its State Il eplescntative.

Before the Sales 'f ax Appellate'lribunal, Narnyrally. I{vcicrabatl.

. . .l{espondent

ORDER. (pt,r I lr.tn blt' Sri ./u.sricc t'.Sum Koslry)

'['he insrant rax revision case filed under Section 22(l) of the Andlrra Pradesh Gencral Sales Tax Act, l95l (lor short.the Act,) by tho assesscc: is o. th. questio. whcther the'fribunal hording that the use of brand narne 'Sagar Shakthi' on the packing of cement tantamounts to selling undcr rradc nr.ark to attract levy Section 5AA otthe Act.

2.

'fhe issue r-ecently came up before this High Court in TREVC

No.4[l of 2010 and connected TREVC No. 197 of 2010, decided on 30.01.2026. rviterein a similar question was involved and where this {

(

\s]

High Court has endorsed a view taken by the combined l{igh Court for the State of Andhra Pradesh in the case of IWs ADITYA MUSIC, HYDERABAD v. THE STATE OF ANDHRA PRADESHT and have decided the matter in accordance with the question of law against the assesee and in favour of the revenue.

3.

The question of law in the present case also, being similar, if not identical, we are of the considered opinion that the instant tax revision case also deserves to be decided in similar lines. Accordingly, the question of law stands answered against the assessee and in favour of the revenue.

4.

The tax revision case is, accordingly, dismissed. There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall stand closed.

SD/- K.SRINIVASA RAO

JOINT REGISTRAR

t(;t )gfAPSTf ,tl

//TRUE COPY//

SECTION OFFICER

To,

1 The Sales Tax

records)

2. One CC to Sri. Karthik Ramana Puttamreddy, Advocate [OPUCI

3. Two CCs to the Special GP for State Tax' High Court for the State of Telangana, at HYderabad (OUT)

O 4. Two CD CoPies

Appellate Tribunal, Andhra Pradesh, Hyderabad (With UPSL

6

I

HIGH COURT

10t02t2026