The Sales Tax Appellate Tribunal vs M/S.Electronics Corporation Of India ...
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Telangana High Court

The Sales Tax Appellate Tribunal vs M/S.Electronics Corporation Of India ... on 17 February, 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.86 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. Perused the record.

2. The present is a tax revision case by the State assailing the

order dated 01.12.2008 passed by the Sales Tax Appellate

Tribunal, Andhra Pradesh, Hyderabad in T.A.No.2 of 2002.

3. Vide the impugned order, the Tribunal had decided two

of the grounds, one in respect of sale of goods outside the State of

Andhra Pradesh and the second ground being sale in the course of

import being made.

4. So far as the sale made in the course of import is concerned,

the Tribunal has decided the matter against the assessee against

which there has been no challenge by the assessee. So far as the

sale of goods out of the State of Andhra Pradesh is concerned, the

matter was decided in favour of the assessee relying upon a

decision of the High Court in the case of State of Andhra

Pradesh vs. Suvarna Enterprises (New), Nandyal 1 . The same

proposition was again decided in favour of the assessee in the case

of M/s National Mineral Development Corporation limited,

Hyderabad vs. the State of Andhra Pradesh 2.

5. Given the fact that the matter has already been decided by

the High Court in Suvarna Enterprises (New), Nandyal's case

(supra) and which has been followed by the Tribunal in other

similar cases as well, we do not find any strong case made out by

the petitioner calling for an interference to the finding of the

Tribunal so far as the sale of goods out of the State of Andhra

Pradesh is concerned.

6. The tax revision case, on the said ground, stands decided

against the Revenue. So far as the other ground raised by the

petitioner/State today during the course of the arguments is

concerned, the learned counsel for the State does not press the

(1991) 12 APSTJ 129

(1991) 13 APSTJ 163

said ground, as it has been decided in favour of the State by the

Tribunal itself.

7. The tax revision case, accordingly, stands rejected. 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

17.02.2025 Lrkm