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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P.SAM KOSHY, SUDDALA CHALAPATHI RAO
K. Kantha Reddy & Co. PWD (R&B) Contractors – Appellant
Versus
State Of Andhra Pradesh, Rep By Sr Before STAT – Respondent
ORDER :
P.SAM KOSHY, J.
1. Heard Mr. S. R. R.Viswanath, learned counsel for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax in all the three Tax Revision Cases. Perused the record.
2. These are the three Tax Revision Cases filed by the same petitioner assailing the three orders passed by the learned STAT in T.A.No.204 of 2007 for the assessment year 1997-98 decided on 02.12.2010; T.A.No.740 of 2007 for the assessment year 1998-99 decided on 02.12.2010 and T.A.No.166 of 2007 for the assessment year 1999-2000 decided on 20.04.2010. Since, the substantial questions of law contended by the petitioner in all these three Tax Revision Cases been identical except for the different assessment years and three independent orders having been passed by the learned STAT, these three revision petitions stands decided by this common order.
3. The question of law to be considered was whether on the facts and law upholding of the levy of turnover tax under Section 5-A of APGST Act by the Tribunal is proper, legal and justified. Today, when the matter is taken up for hearing, learned Special Government Pleader for Revenue produced before this Bench a Division Benc
The court affirmed that turnover tax is applicable on taxable turnover under Section 5-A of the APGST Act, establishing its legal basis and clarifying the interpretations from earlier judgments.
Turnover tax under Section 5-A of the Andhra Pradesh Sales Tax Act can be levied on second sales of liquor, despite the petitioner’s claim of exemption due to Sixth Schedule provisions.
The purchase turnover of petroleum products is taxable under Section 5A if certain conditions are met, clarifying distinctions between sales and exemptions.
Penalties for false documentation under Section 7-A(2) of the AP GST Act are valid, and revisions under Section 22(1) cannot address factual disputes.
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