TREVC/9/2024 of KONDAPALLI CONVEYERS AND ENGINEERING (P) LTD Vs THE STATE OF AP

APHC010383832024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3516] (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH 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: 9/2024 Between: Kondapalli Conveyers And Engineering (p) Ltd ...PETITIONER AND The State Of Ap ...RESPONDENT Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent: 1. GP FOR COMMERCIAL TAX 2 HBKM,J & HVN,J TREVC.No.9 of 2024 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 Government Pleader for Commercial Taxes for the respondent. 2. This Tax Revision Case is filed against the order of the A.P.VAT Appellate Tribunal, Visakhapatnam in T.A.No.463 of 2011 dated 10.10.2023, dismissing the appeal preferred by the petitioner herein/appellant therein against the order of the Deputy Commissioner (CT) Visakhapatnam (‘The DC/Revisional Authority (RA)’ for short) in Rc.No.321/208A8 (G.I.No.Nil/02- 03) dated 10.06.2008 for the year 2002-03 under the APGST Act, (‘The Act’ for