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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
THE HONOURABLE SRI JUSTICE P.SAM KOSHY,THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA
THE STATE OF ANDHRA PRADESH REP.BY THE STATE REPRESENTATIVE – Appellant
Versus
M/S ROXY STEEL RECOLLLLING MILLS LNAGER HOUSE HYDERABAD. – Respondent
THE HON’BLE SRI JUSTI CE P.SAM KOSHY AND THE HON’BLE SRI JUSTI CE NARSI NG RAO NANDI KONDA TAX REVI SI ON CASE No.70 OF 2009
ORDER
(per the Hon’ble Sri Justice P.Sam Koshy)
The instant Tax Revision Case has been filed by the petitioner /
State of Andhra Pradesh under Section 22(1) read with Rule 10 of the APGST Rules under the APGST Act, challenging the order passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short, the ‘STAT’) in T.A.No.861 of 2002, decided on 19.11.2008.
2. Heard Mr. Swaroop Oorilla, learned Special Standing Counsel for Commercial Tax A.P., appearing on behalf of the petitioner.
3. Vide the said impugned order, the STAT has set aside the order passed by the Revisional Authority i.e. The Dy. Commissioner (CT) Charminar Division, Hyderabad dated 30.06.2001 in RR No.10/2008 RR No.260/2008, and allowed the appeal filed by the assessee.
4. The Revisional Authority took up the aforesaid revisional case after more than 8 years from the date the original order was passed by the APSTAT, Hyderabad, on 10.07.1990. The Revisional Authority took up the revision case on the ground that the order dated 10.07.1990 passed by the APSTAT remanding the matter to t
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