THE HON'BLE SRI JUSTICE P. SAM KOSHY
AND
THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
T.R.E.V.C.Nos.64, 28, 74 and 77 of 2008
COMMON ORDER:(per Hon'ble Sri Justice P.SAM KOSHY)
Heard Sri K. Raji Reddy, learned Special Standing Counsel
for Commercial Taxes representing the State and Sri G.
Narendra Chetty, learned counsel appearing for the respondent
and perused the record.
2. The instant Tax Revision Cases have been filed assailing the order dated 26.11.2007 in T.A.Nos.519/05, 275/06, 276/06 and 546/07 passed by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short "the Tribunal").
3. Vide the impugned order dated 26.11.2007, the learned Tribunal had allowed the appeals preferred by the respondent - M/s Soft Foam Industries (P) Ltd, Hyderabad. The question of law raised was whether the base turnover referred in the definition was taking into consideration, the quantum of production or was it the turnover of the company.
4. Today, when the matter is taken up for hearing, learned counsel appearing for the parties has brought before this Court a Judgment of the Hon'ble Supreme Court rendered in case of 2 PSK,J & LNA,J TREVC.Nos.64, 28, 74 and 77 of 2008 Assistant Commr.(Ct) Ltu And Anr vs. Amara Raja Batteries Ltd 1. It has also been informed that along with the said SLP, a batch of SLPs preferred by the State of Andhra Pradesh challenging the order of the High Court of Judicature, Andhra Pradesh in the case of Orient Cement, Devapur, Adilabad District and others vs. State of Andhra Pradesh and others which was decided by the Hon'ble High Court of Andhra Pradesh on 29.11.2005 were also tagged up and decided. The Hon'ble Supreme Court has affirmed the order of the Hon'ble High Court of Andhra Pradesh in the case of Orient Cement, Devapur, Adilabad District and others vs. State of Andhra Pradesh and others, deciding the issue in favour of the assessee and it has been categorically held that the term base turnover has to be decided on the quantum of production and not on the turnover thereof.
5. In view of the fact that the Hon'ble Supreme Court had laid the issue raised in the SLP in case of Amara Raja Batteries (Supra1) and other connected SLPs, the instant Tax Revision Cases also stands decided in similar terms. 1 SLP(C) No.18795/2006 3 PSK,J & LNA,J TREVC.Nos.64, 28, 74 and 77 of 2008
6. Accordingly, the Tax Revision Cases preferred by the Department, thus, fails and stands rejected affirming the order passed by the Tribunal. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
_________________ P. SAM KOSHY, J ________________________________ LAXMI NARAYANA ALISHETTY, J Date: 12.09.2023 Sai/pvt 4 PSK,J & LNA,J TREVC.Nos.64, 28, 74 and 77 of 2008 THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY T.R.E.V.C.Nos.64, 28, 74 and 77 of 2008 Date: 12.09.2023 Sai/pvt