IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA TAX REVISION CA SE Nos.241 & 242 of 2010 DATE OF ORDER : 12.02.2026 TAX REVISION CASE No.241 of 2010:

Between:

M/s. Bharat Petroleum Corporation Limited.

…Petitioner AND State of Andhra Pradesh rep. by its State Representative before Sales Tax Appellate Tribunal, Nampally, Hyderabad.

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

Heard Mr.Tarun Chadha, learned counsel representing Mr.Karthik Ramana Puttamreddy, learned counsel for the petitioner and Mr.T.Chaitanya Kiran, learned Assistant Government Pleader appearing on behalf of Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax. Perused the record.

2. Since the matter pertains to the same assessee and as the question of law involved as well as the assessment year being the same, we proceed to decide both the tax revision cases by way of a common order.

3. The challenge in both the tax revision cases is to the orders dated 02.12.2009 passed in T.A.No.1607 of 2004 and T.A.No.1608 of 2004 by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderab