The State Rep. Before Stat, Hyd. vs M/S. The Indian Hume Pipes Company Ltd., ...
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Telangana High Court

The State Rep. Before Stat, Hyd. vs M/S. The Indian Hume Pipes Company Ltd., ... 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.80 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. Tarun

Chadha, learned counsel representing Mr. P. Karthik Ramana,

learned counsel for the respondent. Perused the record.

2. The challenge in the instant tax revision case is to the order

passed by the Sales Tax Appellate Tribunal (STAT), Andhra

Pradesh, Hyderabad in T.A.No.1177/2004/A, decided on

17.11.2008.

3. The question of law raised was whether a second revision is

available with the Revisional Authority under Section 20(2) of the

Andhra Pradesh General Sales Tax, 1957.

4. It has been brought to the notice of this Court that the said

issue has already been considered by this High Court in the case

of STATE OF ANDHRA PRADESH vs. SRI PANDURANGA

RICE MILL CONTRACTORS CO., GUDLAVALLERU,

KRISHNA DISTRICT 1.

5. Similar issue also came up before this High Court in the

recent past in TREVC No.105 of 2009 which stood decided on

10.04.2025 where the TREVC was dismissed in the light of the

judgment of this High Court in the case of Sri Panduranga Rice

Mill Contractors (supra).

6. In view of the aforesaid judicial precedent, we find that the

question of law raised by the petitioner/State is not sustainable

and the tax revision case, accordingly, stands rejected, affirming

the order passed by the Tribunal. 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

(1997) 24 APSTJ 247