The State Of A.P., vs M/S. Automative Manufactures Private ...
2025 Latest Caselaw 2238 Tel

Citation : 2025 Latest Caselaw 2238 Tel
Judgement Date : 17 February, 2025

Telangana High Court

The State Of A.P., vs M/S. Automative Manufactures Private ... 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 Nos.220, 221, 225 & 226 OF 2008

COMMON 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. These tax revision cases are filed by the State under Section

22 of the Andhra Pradesh General Sales Tax Act (for short 'the

Act') challenging the orders dated 23.06.2008 passed by the

Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad in

T.A.Nos.98, 99, 101 & 100 of 2008 respectively.

3. The matters pertain to the levy of tax on spare parts

used during the warranty period. The levy of tax, at the first

instance, by the Government on these spare parts was based

on G.O.Ms.No.144 dated 09.02.2008. However, the said

Government Order itself was struck down by the High Court in

W.P.No.15548 of 2008, decided on 30.07.2008. Pursuant to the

striking down of G.O.Ms.No.144 dated 09.02.2008 by the High

Court and making the levy of tax on spare parts only prospective,

the Government has subsequently issued memo i.e., Memo

No.25157 dated 24.02.2009 wherein the Government had held as

under in the light of the aforesaid developments that have taken

place:

"Therefore, after careful examination of the matter the Government have decided to waive the demands raised retrospectively. The Commissioner of Commercial Taxes is therefore, requested to send proposal for waiver of demands, if any raised, with retrospective effect. The Commissioner of Commercial Taxes is also directed not to enforce collection of such demands raised".

4. In the light of the said Government Memo that has been

issued by the Government waiving off the demands raised with

retrospective effect, these four tax revision cases have been

rendered only of academic interest.

5. Therefore, affirming the order passed by the Assessing

Officer as also the order passed by the Appellate Deputy

Commissioner, the tax revision cases stand closed at this juncture

in the light of the Memo dated 24.02.2009, making it clear that

there shall be no recovery of tax made for those assessment orders

that were under challenge in these tax revision cases. There shall

be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall