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2025 Supreme(Online)(Tel) 53385

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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