TREVC/111/2010 of THE SALES TAX APPELLATE TRIBUNAL Vs M/S.HYDERABAD AGRICULTURAL COOP ASSOCIATION LTD on 23 December 2025

IN THE HIGHCOURT FOR THE STATE OF TELANGANA ATFryDERABAD

TUESDAY, THE TWENTY THIRD DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOI.JRABLE SRIIUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

Tax Revision Case No.111 of 2010

Tax revision filed under Section 22(7) read with Rule 10 of APGST Rules, assailing the order dated24.02.2B9 passed in T.A.No.1575 of 2003 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad preferred against the order dated 11.08.2003 passed in Appeal No.R.R.12/2003-2004 on the file of the Deputy Commissioner (CI), Abids Divisioru Hyderabad.

Between:

The State of A.P., rep. by State Representative before STAT, Rep. by the State Representative before STAT, D.No. 54404 to 408, Nampally, Hyderabad.

...Petitioner/ Respondent.

AND

M/s.Hyderabad Agricultural Coop Association Ltd., joint Registrar/ Managing Director' 5-10-193' HACA'' Hyderabad'

.-.Respondent/Appe,anr.

Counsel for the Petitioner: Sri Swaroop Orilla, (SPL SC FOR CT)

Counsel for the RespondenL Sri G.Vishweshwar Reddy.

The Court made the following: ]LIDGMENT:

FIIEEFT-

itL::'-,:i.

/'

IN THE HTGH COURT FOR THE STATE OF TEI,ANGANA

AT HYDERABAD

THE HONOURABLE SRI JUSTICE P.SAM }i )SHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

TREVC No.I ll OF 2010

23.12.2025

Between:

The State ofAndhra Pradesh,

Rep. by the State Representative before STAT, D.No.5-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad Petitioner

AND

iWs Hyderabad Agricultural Co-op. Association Ltd., Joint Registrar/Managing Director, 5- 10- I 93, HACA. t{yderabad

... (espondent

ORDER: (p(r llt'n hlt' .\rt.ln:tit't' t'.Sum Koshy)

This Tax Revision Case is filed by the petirirner under Section 22(t) rcad with Rule l0 of the Andhra Prade sh General Sales Tax Rules, 1957 praying the Court to revise the rrder dated 24.02.2009 in I'.A.No. 1575 ol 2003 passed by the Sales Tax Appeltate Tribunai, Andhra Pradesh, Hyderabad.

2.

Heard the leamed Special Government Pleader for the State Tax, for the petitioner. Perused the record.

3.

From a perusal of the record it appears that the tax liability involved in the instant case against the respondent-Assessee 1S

only {.1,32,066.00. Taking into consideration the amount of tax liability that is involved in the instant case, we are of the considered opinion that the instant Revision is not worth entertaining on the limited ground itself. Another reason why this Court is not inclined to entertain the Revision case at this juncn"rre is that the Tax Revision Case for an amount of t.1,32,066.00 is pending since 2002 onwards.

4.

Therefore, for all the aforesaid reasons, the instant Tax Revision Case is dismissed. No costs.

5.

However, we make it clear that the disposal of the instant tax revlston case ls being only on the ground that the monetary implication involved and as such we have not expressed any opinion on the merits of the case. The substantive issue involved in the case would be left open to be decided in an appropriate case.

/.:

,l

As a sequel, miscellaneous petitions, pending il lny, shall stand closed //TRUE COPY//

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