TREVC/29/2016 of THE STATE OF ANDHRA PRADESH Vs M/S. A.K. JEWELLERY

APHC010783222016 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: 29/2016 Between: The State Of Andhra Pradesh ...PETITIONER AND M/s A K Jewellery ...RESPONDENT Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX Counsel for the Respondent: 1. K GURIVI REDDY 2 HBKM,J & HVN,J TREVC.No.29 of 2016 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 Sales Tax Appellate Tribunal, Andhra Pradesh, Visakhapatnam Bench, in T.A.No.49 of 2008, dated 13.03.2015 by allowing the appeal of the respondent herein and remanding the matter to the assessing authority for consideration, as directed by the said Tribunal. 3. Even according to the petitioner, the disputed tax involved in this case is valued at Rs.1,22,493/-. On careful reading of the order of the Tribunal below, we see no reason to interfere