TREVC/74/2010 of THE STATE OF A.P. Vs M/S. CENTURY PACKAGING on 8 December 2025

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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

THE HONOURABLE SRI JUSTICE SUDDALA QHALAPATHI RAO

TA)( REVISION CASE NO: 74 OF 2010

Tax Revision Case under Section 22(1) Read with Rule 10 of APGST Rules under Section APGST Act to revise the order dated 07.11.2008 passed in T.A.No.

926 of 2002 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad.

'..

Between:

The State of Andhra Pradesh, representative before Sales Tax Appellate Tribunal, D.No. 5-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad.

...PETITIONER

AND

M/s. Century Packaging, Jeedimetla, Hyderabad.

...RESPONDENT

Counsel for the Petitioner: Special Government Pleader for the State Tax Counsel for the Respondent:

The Court made the following: ORDER

N TITE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

08.12.2025

Between:

The State of Andhra Pradesh,

Rep. by ttre State Representative before STAT, D.No.5-4..404 to 408, Narnpally, Andhra Pradesh, Hyderabad.

Petitioner

AND

IWs Century Packaging,

Jeedimetler, Hyderabad.

...Respondent

ORDER: (per llon'ble Sri Jusrice p.SAM KOSHYI

Thir Tax Revision case is filed by the petitioner under Section 22(l) read with Rule l0 of the Andhra pradesh General Sales Tax Rules, 1957 praying the court ro revise the order dated o7.Lt200g in T.A.No.92,5 of 2002 passed by rhe Sales Tax Appellate Tribunal, Andhra Pra:desh, Hyderabad.

2.

Hea.d the learned Special Government pleader for the State Tax, for the petit:ioner. Perused the record.

3.

Frorn a perusal of the record it appears that the tax liability involved in. the instant case against the respondent-Assessee is only \

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t.2,500.00. 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 -iuncture is that the Tax Revision Case for an amount of <.2,500.00 is pending since 1999 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 disp<lsal of the instant tax revision case is 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 casd would be left open to be decided in an appropriate case.

6.

As a sequel, miscetlaneous petitions, pending if any, shall stand closed.

Sd/. N. SRIHARI

DEPUW REGISTRAR

6

//TRUE COPY//

SECTION OFFICER

To

1. The Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad.

2. Two CCs to the Special Government Pleader for the State tax, High court for the state of Telangana, at Hyderabad [OUT]

3. Two CD Copies

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HIGH COURT

DATET): 08/1 212025