2026:APHC:30704 APHC010378052009 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

MONDAY,THE TWENTY THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE Nos.: 131 & 186/2009 TAX REVISION CASE NO: 131/2009 Between:

1. T HE SALES TAX APPELLATE TRIBUNAL, REP BY THE STATE REPRESENTATIVE BEFORE STAT O/O.MEGHANA TOWERS, 4TH FLOOR, OPP.GURUDWARA BUS STOP, VISAKHAPATNAM.

...PETITIONER AND

1. M /S BATCHALA BALAIAH AND COMPANY, D.No.58-9-21, Sontapet, Ongole, Prakasam District ...RESPONDENT take the TRC on file and set aside the orders of the Hon'ble STAT., AP., Hyderabad in TA No.445/2007 dated 26.02.2009 Counsel for the Petitioner:

1. GP FOR COMMERCIAL TAX Counsel for the Respondent:

1. S R R VISWANATH The Court made the following Common Order:

(per Hon’ble Sri Justice R. Raghunandan Rao)

As the parties to these two Revision Cases are one and the same, they are being disposed of, by way of this common order.

2. The respondent dealer was involved in a works contract and had disclosed its turn-over for the years 1998-99 & 2000-01. The Commercial Tax Officer