TREVC/5/2022 of The State of Andhra Pradesh Vs Venkata Krishna Agro Implements

APHC010141122019 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: 5/2022 Between: The State Of Andhra Pradesh ...PETITIONER AND Venkata Krishna Agro Implements ...RESPONDENT Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX (AP) Counsel for the Respondent: 1. 2 HBKM,J & HVN,J TREVC.No.5 of 2022 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, Visakhapatnam in T.A.No.343 of 2016, dated 27.09.2018, wherein, the contention of the appellant therein that Rotavator is to be treated as agricultural implement and covered by the said G.O. was not acceptable and the conclusion of the RA levying tax @ 8% at the point of first sale in the state on this item does not require any interference and thus the appeal was dismissed on that score, allow