The State Of Andhra Pradesh vs M/S. Ballapur Industries Ltd
2023 Latest Caselaw 2531 Tel

           THE HON'BLE SRI JUSTICE P. SAM KOSHY
                            AND
     THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
                      T.R.E.V.C.No.220 of 2004
ORDER:(per Hon'ble Sri Justice P.SAM KOSHY)

       Heard Mr. K. Raji Reddy, learned Special Standing Counsel

for Commercial Taxes representing the State and Mr. S. Ravi,

learned counsel for the respondent and perused the record.

2. The instant Tax Revision Case has been filed assailing the

order dated 07.07.2004 passed in T.A.No.1478 of 2003 by the

learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad

(for short "the Tribunal").

3. Vide the impugned order dated 07.07.2004, the Tribunal had

set aside the order dated 25.03.2003 passed by the Deputy

Commissioner(CT), Secunderabad, so far as it relate to denial of tax

deferment benefit granted by the Commercial Tax Officer for the

years 1997-98 and 1998-1999. The Tribunal, while passing the

said order had relied upon the decision of the Tribunal itself in the

case of M/s. Orient Cement Vs. The State of Andhra Pradesh in

T.A.No.774 of 2002, wherein, it has been held that the Circular of

Commissioner of Commercial Taxes in CCTs

Ref.A11(3)/2477/2000, dated 22.02.2001 cannot have any

overriding effect on G.O.Ms.No.75. The judgment in the case of

PSK,J & LNA,J TREVC.No.220 of 2004

M/s. Orient Cement (supra) was subsequently affirmed by the

Hon'ble High Court as also by the Hon'ble Supreme Court.

4. Given the said legal position as it stands, we do not find any

merits in the case challenging the order dated 07.07.2004 passed

by the Tribunal. We are also not inclined to interfere with the

impugned order dated 07.07.2004 in the light of the subsequent

developments that have been transpired in as much as the

respondent i.e., M/s. Ballarpur Industries Limited having gone in

liquidation before the NCLT, Mumbai and as per the scheme,

M/s. Finquest Financial Solutions Pvt. Ltd., has taken over the

respondent's industry as new management. There has been

substantial amendment brought by the Department so far as the

status of the respondent is concerned.

5. In view thereof, the Tax Revision Case fails and is

accordingly rejected. 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: 20.09.2023 Pvt

PSK,J & LNA,J TREVC.No.220 of 2004

THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY

T.R.E.V.C.No.220 of 2004

Date: 20.09.2023 Pvt