IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THE HON’BLE SRI JUSTICE P.SAM KOSHY

AND

THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA

TAX REVISION CASE NO.35 OF 2009

Date: 27.11.2025

Between

The State of Andhra Pradesh …Petitioner

And

M/s.Suryavanshi Spinning Mills

Limited. …Respondent

ORDER: (per Hon’ble Sri Justice Narsing Rao Nandikonda)

This Tax Revision Case is filed by the petitioner-State

under Section 22 (1) read with Rule 10 of the APGST Rules, 1957aggrieved by the order, dated 01.10.2008 in T.A.No.412 of 2008 passed by the learned Sales Tax Appellate Tribunal,

Andhra Pradesh, Hyderabad (for short, STAT’).

2. Heard Sri T. Chaitanya Kiran, learned counsel

representing Sri SwaroopOorilla, learned Standing Counsel for STAT and Sri A.V.A. Siva Kumar, learned counsel

appearing for respondent. Perused the record.

3. The brief facts of the case are that the respondent - M/s. Surya Vamshi Spinning Mills Limited is manufacturer and Traders in Cotton Yarn, Cotton Waste and Fabrics. They are on the rolls of the Commercial Tax Officer, S.D. Road Circle, Secunderabad. The respondent herein filed audit reports, statement showing details of consumption, production and sales affected within the t