APHC010246372003 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

MONDAY,THE SECOND 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: 84, 65 OF 2003 AND 16 OF 2005 In TRC No.84/2003:

Between:

1. The State of Andhra Pradesh ...PETITIONER AND

1. M/s Hitech Print System Ltd.

...RESPONDENT Counsel for the Petitioner:

1. GP FOR COMMERCIAL TAX Counsel for the Respondent:

1.

In TRC No.65/2003:

Between:

1. The State of Andhra Pradesh ...PETITIONER AND

1. M/s Andhra Stationery Syndicate ...RESPONDENT Counsel for the Petitioner:

1. GP FOR COMMERCIAL TAX Counsel for the Respondent:

1.

In TRC No.16/2005:

Between:

1. T HE STATE OF ANDHRA PRADESH REP., BY STATE REPRESENTATIVE, THE STATE REPRESENTATIVE BEFORE STAT., D.NO. 5-4-404 TO 408, NAMPALLY, ANDHRA PRADESH, ...PETITIONER AND

1. H ITECH PRINT SYSTEMS LTD OTHERS, Pedaoutapally, Krishna District.

...RESPONDENT to take the TRC on file and set aside the orders of the Hon'ble Sales Tax Appellate tribunal, A.P., Hyderabad in T.A. Nos.591/99, 623/99, 1712/99, 92/01, 94/01, 95/01, 1468/03 and 1469/2003 Counsel for the Petitioner:

1. GP FOR COMMERCIAL TAX (AP)

Counsel for the Respondent:

1. B.ABHAY SIDDHANTH MOOTHA The Court made the following common order:

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

In all these cases, the issue that arose is whether the computer stationery and other products of the petitioner are covered under the concessional tax and fall under G.O.Ms.Nos.520 and 521 Revenue, dated 20.07.1988. This issue is now covered by the judgment of a Division Bench of this Court, dated 03.11.2022 in TRC No.229 of 2003. In the said judgment, the Division Bench held against the Revenue and held that the respondent is entitled to the benefit of reduced rate of tax.

2. In that view of the matter, these Tax Revision Cases are dismissed.

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: 02.02.2026 KA THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NOs: 84, 65 OF 2003 AND 16 OF 2005 Date: 02.02.2026 KA