The State Of Ap, Nampally, ... vs M/S Soft Foam Industries P ...
2023 Latest Caselaw 2274 Tel

              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

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.

SLP(C) No.18795/2006

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

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