The State Of Ap. Rep.By The State ... vs M/S M.A. Raheem Qureshi
2025 Latest Caselaw 5113 Tel

Telangana High Court

The State Of Ap. Rep.By The State ... vs M/S M.A. Raheem Qureshi on 25 April, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

     THE HONOURABLE SRI JUSTICE P.SAM KOSHY
                     AND
     THE HONOURABLE SRI JUSTICE NARSING RAO
                 NANDIKONDA
                          TREVC No.69 OF 2009

JUDGMENT:

(Per Hon'ble Sri Justice P.Sam Koshy)

Heard Mr. Swaroop Oorilla, learned Special Standing

Counsel for the State Tax for the petitioner and

Mr.S.Dwarakanath, learned counsel for the respondent. Perused

the record.

2. The present tax revision case has been filed by the State

under Section 22(1) read with Rule 10 of the APGST Act, 1957

and the Rules.

3. The question of law which was agitated in the instant case

was whether the dealer who purchased raw hides and skins pays

tax under the Central Sales Act, 1956 need to pay tax under the

Andhra Pradesh General Sales Tax, 1957 also and whether the

Sales Tax Appellate Tribunal (STAT) was justified in allowing

the appeal setting aside the order of the Additional Commissioner

(CT) (Legal).

4. Today, when the matter is taken up for hearing, it has been

contended by the learned counsel appearing on both sides that the

issue involved in the instant tax revision case stands squarely

covered by the decision of the Hon'ble Supreme Court in the case

of TVL K.A.K. ANWAR & Co. ETC vs STATE OF TAMIL

NADU 1 where it has been held that even if the assessee was

purchasing raw hides and skins by paying CST, they still need to

pay the tax under the TNGST Act.

5. In view of the contentions by the counsels appearing on

either sides that the issue stands covered by the aforesaid

judgment of the Hon'ble Supreme Court, we are of the considered

opinion that the impugned order of the Tribunal, therefore, would

not be sustainable and the tax revision case stands allowed.

The impugned order passed by the Tribunal in T.A.No.566 of

2002 decided on 24.10.2008 stands set aside/quashed with

consequences to follow.

(1998) 1 SCC 437

6. The tax revision case, accordingly, stands allowed.

There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall

stand closed.

__________________ P.SAM KOSHY, J

_______________________________ NARSING RAO NANDIKONDA, J

25.04.2025 AQS

THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA

TREVC No.69 OF 2009

25.04.2025 AQS