TREVC/2/2023 of M/S.COSMIC POWER SYSTEMS (P) LTD Vs THE STATE OF ANDHRA PRADESH

APHC010307752023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3516] (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH 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: 2/2023 Between: M/s.cosmic Power Systems (p) Ltd ...PETITIONER AND The State Of Andhra Pradesh ...RESPONDENT Counsel for the Petitioner: 1. A SARVESWAR RAO Counsel for the Respondent: 1. GP FOR COMMERCIAL TAX 2 HBKM,J & HVN,J T.R.E.V.C.No.2 of 2023 The Court made the following: ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard the learned counsel for the petitioner and Ms. V. Disha Chowdary, the learned Assistant Government Pleader for Commercial Taxes. 2. This tax revision case arises against the order of the AP VAT Tribunal, Visakhapatnam in T.A No.47 of 2017 dated 08.02.2023 dismissing the appeal by the majority opinion of two members i.e., Chair Person and the Accountant member with the dissenting order of the 3rd Member/Departmental member, who remanded the appeal. 3. The petitioner’s company is engaging in manufacturing and selling of electrical goods viz. panel boards etc. by making pu