IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
THE HONOURABLE SRI JUSTICE T.VINOD KUMAR,THE HONOURABLE SMT JUSTICE P.SREE SUDHA
M/S CEMENT CIRPORATION OF INDIA LTD – Appellant
Versus
THE STAT STATE OF AP HYD – Respondent
THE HON’BLE SRI JUSTICE T. VINOD KUMAR AND THE HON’BLE SMT JUSTICE P.SREE SUDHA TREVC. Nos. 122, 124, 125 & 126 of 2004 COMMON ORDER:(per the Hon’ble Sri Justice T.Vinod Kumar) Since the revision petitioner and the lis involved in all these revision cases is one and the same, they are being disposed of by this Common Order.
2. These Tax Revision Case are directed against the orders of the Sales Tax Appellate Tribunal (for short ‘the Tribunal’), passed under the provisions of CST Act, 1956 (for short ‘the Act’). The case details are as follows:
TREVC.No.
Date of order of Tribunal
Appeal No. before the Tribunal
Assessment Year
122/2004
15.09.2000
TA.No.1019/1996
1988-89
124/2004
18.09.2000
TA.No.1020/1996
1990-91
125/2004
04.10.2000
TA.No.1022/1996
1992-93
126/2004
22.09.2000
TA.No.1021/1996
1991-92
3. Heard learned counsel for the petitioner, learned Special Standing Counsel appearing on behalf of respondent-State, in all the revisions, and perused the record.
4. The case of the revision petitioner is that it is a Government of India undertaking, manufacturing cement at its plant in Tandur, Ranga Reddy District, and is registered on the rolls of Commercial Tax Officer,
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