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2026:APHC:16890 APHC010603322007

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: 51/2007

Between:

1. T HE STATE OF A.P., REP., BY THE STATE REPRESENTATIVE, REP., BY THE STATE REPRESENTATIVE BEFORE STAT D.NO.5-4-

404 TO 408 NAMPALLY, ANDHRA PRADESH, HYDERABAD ...PETITIONER

AND

1. M /S UNIVERSAL CONCERTERS PRIVATE LIMITED, Pantramalli Village & Post Aragonda Road, Chittoor-517004

...RESPONDENT take the TRC on file and set aside the orders of the Honble STAT., A.P.

Hyderabad in T.A.No.599 of 2006 638 of 2006 dated 13.6.2007 Counsel for the Petitioner:

1. GP FOR COMMERCIAL TAX Counsel for the Respondent:

1. KARTHIK RAMANA PUTTAMREDDY

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TREVC.No.51 of 2007 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The respondent herein is a dealer, which was registered under the

A.P.G.S.T. Act. The respondent was in the business of sale of packing material and other stationery. The assessment proceedings of the respondent, for the assessment year, 1998-1999, had resulted in an order of assessment, dated 31.05.2001. The respondent, sought reassessment of the turnover of the respondent, on the ground that, the respondent had sold packing material worth Rs.1,55,000/- to M/s. Tirumala Tirupati Devasthanams, and such sales were exempted from tax. The Assessing Officer, accepted this contention of the respondent and passed an order of reassessment, dated 09.07.2002, granting exemption to that extent. Thereafter, the Revisional Authority, initiated revisional proceedings and passed an order of revision, dated 07.07.2006. In this order of revision, the Revisional Authority, set aside the order of reassessment, dated 09.07.2002, and held that, the turnover of Rs.1,55,000/-, relating to sales to M/s. Tirumala Tirupati Devasthanams, were not exempted from tax as the respondent had not demonstrated that he did not collect tax from M/s. Tirumala Tirupati Devasthanams. Apart from this, the Revisional Authority also went into the question of rate of tax payable, on the sale of laminated paper. It was the contention of the respondent, which was accepted by the Assessing Officer, that the rate of tax, on sale of laminated paper was 4%. However, the Revisional Authority, took the view that the rate of tax, on sale of the laminated paper, was 12%. On this basis, the Revisional

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TREVC.No.51 of 2007 Authority also revised the assessment order, by holding that, the respondent

would have to pay tax @12%, on the sales of laminated paper.

2. Aggrieved by this revisional order, dated 07.07.2006, the respondent approached the Sales Tax Appellate Tribunal, by way of T.A.No.599 of 2006. The said Appeal was allowed in favour of the respondent, by an order, dated 13.06.2007. Aggrieved by this order, the Revenue is in Revision before this

Court.

3. The respondent had raised two (02) contentions, relating to limitation. The first contention was that, the revisional order, dated 07.07.2006, came to be served on the respondent, on 23.08.2006, which would place it beyond limitation as no explanation had been given, for the delay in the service of the order of revision, dated 07.07.2006. We do not propose to go into this issue as we are disposing of this Tax Revision Case, on the basis of the second

ground, raised by the respondent.

4. The respondent, as its second ground, contends that, the order of revision, dated 07.07.2006, is beyond limitation in as much as the order is

relating to the tax payable, on the sales of laminated paper.

5. The case of the respondent is that, the order of assessment, relating to the rate of tax, on the sale of laminated paper was passed, on 31.05.2001 and the period within which such an order could have been revised, expired on