IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON’BLE SRI JUSTICE P. SAM KOSHY AND THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA TAX REVISION CASE No.162 of 2010 Date: 11.02.2026 Between M/s. Hansa Overseas Enterprises …Petitioner AND The State of Andhra Pradesh …Respondent O R D E R: (per the Hon’ble Sri Justice Narsing Rao Nandikonda)

Heard Sri P. Karthik Ramana, learned counsel representing Sri S. Dwaraknath, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for the respondent. Perused the entire material on record.

2. This Tax Revision Case is filed under Section 22 (1) of the Andhra Pradesh General Sale Tax Act, 1957 (repealed by APVAT Act, 2005 read with Section 80 of the APVAT Act, 2005) assailing the impugned order, dated 03.08.2009 passed in T.A.No.1117 of 2003 by the Sales Tax Appellate Tribunal, Hyderabad (herein referred as ‘the Tribunal’).

3. The brief facts leading to filing of the present revision are that the petitioner/assessee is a partnership firm engaged in the business of manufacture and sale of leather garments, duly registered under the APGST Act and the CST Act. The petitioner is an assessee on the