TREVC/57/2010 of THE STATE OF A.P. Vs M/S. HYDERABAD AGRICULTURAL COOP. ASSOCIATION LTD. on 8 December 2025

[ 348e 1

Tax revision under Section 22 (1) read with Rule 40 of the Andhra Pradesh General Sales Tax Act Rules against the order dated 24.02.2009 passed in T.A.No.1576/2003 on the file of the Sales Tax Appellate Tribunal, Hyderabad, Andhra Pradesh.

Between :

The State of Andhra Pradesh Rep. by the state Representative before Sales Tax Appellate Tribunal, D.No.5-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad.

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

MONDAY, THE EIGHTH DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABL E SR! JUSTICE SUDDALA CHALAPATH] RAO

TAX REVISION CASE NO: 57 OF 2010

...AppelanURespondent

AND

M/S.Hyderabad Agricultural Co-oP. Association Ltd., Joint Registrar/

Managing Director, 5-10-193, HACA, Hyderabad.

...RespondenUAppellant

l.A. NO: 1 OF 2009[REVCMP. NO:73 OF 20091

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 condone the delay of (9) days in preferring the above T.R.C.

Counsel for the Petitioner : Special Govemment Pleader for the State Tax Counsel for the Respondent : --- The Court made the following : ORDER

IN THE HIGH COURT FOR THE STATE OF TEI ANGANA

AT HYDERABAD

THE HONOURABLE SRI JUSTICB P.SA-I\{ }' )SHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

TAX REVISION CASE No.57 OF 2010

08.12.2025

Between:

l'he State of Andhra Pradesh,

Rep. by the State Representative bclore S'fAT.

D.No.5-4-404 to 408, Nampally,

Andhra Pradesh. Hyderabad.

Petitioner

AND

I\,I/s IJyderabad Agricultural Co-op., Association Ltd., Joint Registrar/Managing Director.

5-10-193, HACA,

Hvderabad.

. . . Respondent

undcr Section

lcs 'fax Rules,

24.02.2009 in

llatc 'l'ribunal,

Lhe Slate Tax,

I

l

)

)

ORDER: (per Hon'ble Sri.Iusticc P.SAM KOSHYI

This Tax Revision Case is filcd b)' thc petitiont r 22(l) read with Rule 10 of the Andhra Pradosh (iencral li 1957 praying the Court to revise the order dated 't .A.No.l 576 of 2003 passed by the Salcs 'l ax Ap; t Andhra Pradesh. Hyderabad.

2.

Ilcard thc learned Special Governmerit Pleadcr fir fbr the petitioner. Perused the record.

2

t

3.

From a perusal ol the record it appears that thc tax liabilitl involved in the instant ca-se against the respondent-Assessee is only t.1,74,969.00. Taking into consideration the amount ol tax liability that is involved in the instant case, wc arc o['thc considcred opinion that the instant Revision is not worth ente(aining on the limited ground itself'

Another reason why this Court is not inclined to entertain the Revision case at this iuncture is that the Tax Rcvision ('ase for an amount of <.1,74,969.00 is pending since 2002 onwards.

4.

Therefore. for all the afbrcsaid reasol'ls. thc instant l'ax Revision Case is dismisscd. No costs.

5.

However, wc make it clear that thc disposal o[ the instant tax revision case is being tlnly on thc ground that ths monctary implication involved and as such we havc nol erprcssed anl opinion on the merits of the oase. 'l'hc substantive issuc irrvolr"ed in thc casc would be left open to be decided in an approprialc casc.

6.

As a sequel, misccllancous pctitions- pending il any, shall stand closed.

//TRUE COPY/i

sDr- AV.S.PRAS

DEPUW REGTSTRAR

sEc

o

ICER

to'r. ,n" Sales Tax Appellate Tribunal' Hyderabad' Andhra Pradesh'

2. Two CCs to the Special Government Pleader' High Court for the state of iLi"ng.n", at Hyderabad' [oUT]

3. Two CD CoPies

Svs/PSL u-

HIGH COURT

DATED:0811212025