IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO Tax Revision Case No.48 of 2009 and Tax Revision Case No.230 of 2009 Date of Order : 28.11.2025 BETWEEN :

M/s.Maharashtra Apex Corporation Limited …Petitioner AND State of Andhra Pradesh … Respondent The Court made the following :

THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO Tax Revision Case No.48 of 2009 and Tax Revision Case No.230 of 2009 COMMON ORDER: (per Hon’ble Sri Justice P.SAM KOSHY Since the issue for consideration in these two Tax Revision Cases is one and the same and the parties therein are also same, we proceed to decide the Tax Revision Cases by way of this Common Order.

2. Tax Revision Case No.48 of 2009 and Tax Revision Case No.230 of 2009 are filed by the petitioner under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 praying the Court to revise the Common Order dated 06.10.2008 in T.A.No.1118 of 2002 and T.A.No.1119 of 2002 passed by the Sales Tax Appellate Tribunal (for short, ‘the impugned common order’)

3. Heard Mr.S. Vijay Adithya, learned counsel re