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.123 OF 2010

21.01.2026 Between:

The State of Andhra Pradesh, Rep. by the State Representative before STAT D.No.5-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad.

…Petitioner A N D M/s Suguna Motors Private Limited, Hanumakonda, Warangal.

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

Heard Mr. T. Chaitanya Kiran, learned Assistant Government Pleader representing Mr. Swaroop Oorililla, learned Special Government Pleader for the State Tax for the appellant and perused the record.

2. The instant is a tax revision case preferred by the State under Section 22(1) of the Andhra Pradesh General Sale Tax Act, 1957.

3. The challenge is to the order passed by the Sales Tax Appellate Tribunal, Hyderabad (for short ‘the Tribunal’) in T.A.No.773 of 2006, decided on 20.11.2008.

4. Vide the said order, the Tribunal had reversed the order passed by the Revisional Authority, who in turn had set aside the order passed by the Appellate Deputy Commissioner.

5. The Tribunal, in the course of scrutinizing the documents, pleadings and submis