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 TREVC No.282 of 2010 Dated: 18.12.2025 Between:

M/s.Nizam Club, 5-9-5, Saifabad, Hyderabad.

…Petitioner AND The State of Andhra Pradesh, Rep. by the SR before STAT, II Floor, CCT Complex, Opp. Chenetha Bhavan, Nampally, Hyderabad – 500 001.

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

Heard Mr.S.R.R.Viswanath, learned counsel for the petitioner and Mr.T.Chaitanya Kiran, learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax. Perused the record.

2. The instant is the Tax Revision Case which has been filed assailing the order dated 05.07.2010 in T.A.No.159 of 2010 passed by STAT, Hyderabad.

3. The learned STAT vide the impugned order has dismissed the appeal preferred by the revision petitioner affirming the order passed by the Authority for Clarification and Advance Ruling. The question of law put for consideration in this Tax Revision Case is as follows:

“i) Whether on facts and law the Hon'ble Tribunal is right in saying that the petitioner which is a Members Club