IN THE HIGH COURT FOR THE STATE OF TELANGANA AT YDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO TAX REVISION CASE No.287 of 2009 Date: 31.12.2025 Between:

M/s.SAE (India) Limited, Ghnapur Station, Kazipet, Warangal District, presently known as KEC International Ltd., rep.by Dy.General Manager, Commercial. … Petitioner And State of Andhra Pradesh Rep.by its State Representative Before Sales Tax Appellate Tribunal, Nampally, Hyderabad.

…Respondent ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.Karthik Ramana Puttamreddy, learned counsel representing Mr.S.Dwarakanath, learned counsel for the petitioner and Mr.T.Chaitanya Kiran, learned Assistant Government Pleader representing learned Special Government Pleader for State Tax, for the respondent and perused the record.

2. The present Tax Revision Case is preferred by the Assessee under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short” the APGST Act”). The challenge is to the order passed by the Sales Tax Appellate Tribunal (“Tribunal”), Hyderabad in T.A.No.1675 of 2004, dated 03.08.2009.

3. Vide the impugned order, learned Tribunal has dismissed the app