The State Of Ap. Rep.By State ... vs M/S Bharat Heavy Electricials Limtied, ...
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Telangana High Court

The State Of Ap. Rep.By State ... vs M/S Bharat Heavy Electricials Limtied, ... on 25 August, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

     THE HONOURABLE SRI JUSTICE P.SAM KOSHY
                     AND
           THE HONOURABLE SRI JUSTICE
            SUDDALA CHALAPATHI RAO

                            TREVC No.114 OF 2009

JUDGMENT:

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

Heard Mr. T. Chaitanya Kiran, learned Assistant

Government Pleader representing the learned Special Government

Pleader for the State Tax for the petitioner/State and Mr. Narendra

Chetty, learned counsel for the respondent. Perused the record.

2. The instant tax revision case is filed by the State assailing

the order dated 02.12.2008 passed by the Sales Tax Appellate

Tribunal (STAT), Andhra Pradesh, Hyderabad in T.A.No.598 of

2001.

3. Today, when the matter is taken up for hearing, the learned

counsel for respondent/assessee has produced before us two

orders passed by this High Court by two different Division

Benches in tax revision cases, initially batch of three cases vide

TREVC Nos.39, 40 and 41 of 2005 decided on 03.03.2005, and

another TRC No.34 of 2004 filed wherein the challenge was to

the order passed by the STAT in TA.No.617 of 1998 and order of

the Tribunal being dated 13.08.2003. Both these two tax revision

cases preferred by the State Government were against the same

assessee and the question of law was also the same and in both

these cases. The view of the High Court was affirmed. The order

passed by the Tribunal upholding that the so called items

contested by the State to be electrical items, in fact, were not

electronic goods, but were machinery parts and, therefore, it

would fall under Entry 83 of Schedule-I of the APGST Act and

not Entry 38(4) of the same Schedule, as was contended by the

State.

4. In view of the aforesaid judicial precedent in respect of the

same assessee and in respect of the same question of law having

been decided against the State and in favour of assessee, we are

inclined to endorse the same view and accordingly, the tax

revision case stands rejected. There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall

stand closed.

_____________________ P.SAM KOSHY, J

_________________________________ SUDDALA CHALAPATHI RAO, J 25.08.2025 Lrkm/Ggd