TREVC/19/2018 of THE STATE OF ANDHRA PRADESH Vs M/S.SRI VENKATESWARA CASHEW MANUFACTURES

APHC011020182017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3516] (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY TAX REVISION CASE NO: 19/2018 Between: The State Of Andhra Pradesh ...PETITIONER AND M/s Sri Venkateswara Cashew Manufactures ...RESPONDENT Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX Counsel for the Respondent: 1. 2 HBKM,J & HVN,J TREVC.No.19 of 2018 The Court made the following: ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard the learned Government Pleader for Commercial Taxes appearing for the petitioner. 2. This tax revision case arises against the order passed by the Andhra Pradesh Value Added Tax Appellate Tribunal in T.A.No.400 of 2007, dated 19.07.2017, wherein, the said appeal was partly allowed by setting aside the revision proceedings of the Deputy Commissioner (CT), Nellore, dated 06.09.2005 in R.V.No.1/05-06/A6 with regard to the adjustment of TOT levied on secondary sales of cashew kernel adjusting towards tax holiday. 3. Even according to the petitioner, the value of the tax revision case is