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2026:APHC:28579 APHC010456652008

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

MONDAY, THE THIRTIETH DAY OF MARCH TWO THOUSAND AND TWENTY SIX

PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NO: 33/2008

Between:

1. M /S. PALM TECH INDIA LIMITED, KAKINADA., REP. BY ITS MANAGER - FINANCE MR. K.L.N.K. PRASAD D.NO.5-1-61, MAIN

ROAD, SURYARAOPET, ...PETITIONER

AND

1. T HE STATE OF ANDHRA PRADESH HYDERABAD, Rep. by its State Representative Before Sales Tax Appellate Tribunal Additional Bench at

Visakhapatnam. Andhra Pradesh. Hyderabad.

...RESPONDENT

IA NO: 1 OF 2008(TREVCMP 49 OF 2008 Petition under Section 151 CPC praying that in the circumstances stated

in the affidavit filed in support of the petition, the High Court may be pleased to permit the petitioenr to file the additional material papers namely 4 'C' forms bearing Nos. 0204390, 00358962, 205130 & 4296843 for the assessment

year 2000-01 in the interest of justice Counsel for the Petitioner:

1. S DWARAKANATH Counsel for the Respondent: 1. GP FOR COMMERCIAL TAX

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2026:APHC:28579 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The petitioner herein had been assessed the tax under the

Central Sales Tax Act, for the year 2000-01, by an order of assessment passed by the Commercial Tax Officer, Peddapuram Circle, dated 31.03.2004. In this Order of assessment, the Commercial Tax Officer had subjected the central sales tax sales to the rate of 10% on the ground that the appropriate C-Forms had not been produced before the assessing officer. Aggrieved by the said order, the petitioner had filed an appeal before the Appellate Deputy Commissioner, Visakhapatnam. This appeal also came to be dismissed on 24.11.2004. Aggrieved by the said order of dismissal, the petitioner again approached the Sales Tax Appellate Tribunal, by way of T.A.No.99 of 2007, which came to be dismissed on 17.10.2007. The petitioner has approached this Court by way of the present Tax Revision Case against

the order of the Sales Tax Appellate Tribunal, Visakhapatnam.

2. The Sales Tax Appellate Tribunal, Visakhapatnam, while

disposing of the appeal, had rejected the claim of the petitioner for a concessional rate of tax in relation to turnover of Rs.2,45,52,339/- and partly allowed and remanded the appeal to the extent of Rs.4,41,73,341/-. The petitioner is before this Court in relation to the dismissal of the appeal in

relation to the turnover of Rs.2,45,52,339/-.

3. It is the case of the petitioner is that the claim of the petitioner, in

relation to the aforesaid turnover, was rejected on the ground that appropriate

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C-Forms and D-Forms had not been produced or placed before the authorities. It is the contention of the petitioner that these forms could not be placed before the authorities as well as the Sales Tax Appellate Tribunal, as the purchasing dealer of other states, had not handed over these C-Forms to the petitioner and that such C-Forms are not available and can be placed

before the authorities.

4. In view of the Judgment of the erstwhile High Court of Andhra

Pradesh, in the case of Godrej Agrovet Ltd. vs. The Commercial Tax Officer, Eluru, 2026:APHC:28579 and in view of the fact that these C-Forms are said to have available and it would only be appropriate that the matter is remanded back to the appellate authority to consider and grant of concessional rate of tax for the aforesaid turnover of Rs.2,45,52,339/-, provided the appropriate C-Forms are placed before the assessing officer. The Tax Revision Case is disposed of

accordingly. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed.

________________________

R. RAGHUNANDAN RAO, J

_________________

T.C.D. SEKHAR, J Date:- 30.03.2026

BSM

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(2005) 41 APSTJ 92, (2007)7 VST 730(AP)

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2026:APHC:28579 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

AND THE HONOURABLE