TRC/61/2004 of STATE OF AP REP.BY SR BEFORE STAT,HYD Vs M/S.AMBUJA PAINTS LTD. VSP

APHC010583512004 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3526] (Special Original Jurisdiction) TUESDAY, THE EIGHTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO TAX REVISION CASE No: 61/2004 Between: State of Ap Rep.by Sr Before Stat, Hyd ...PETITIONER AND M/s Ambuja Paints Ltd Vsp ...RESPONDENT Counsel for the Petitioner: 1. GP FOR COMMERCIAL TAX Counsel for the Respondent: 1. B SRINIVAS The Court made the following: 2 ORDER: (Per Hon’ble Sri Justice Ninala Jayasurya) The present Tax Revision Case has been preferred against the orders of the Sales Tax Appellate Tribunal, Andhra Pradesh, in T.A.No.730 of 2001 dated 26.09.2003. The State is the revision petitioner. 2. For the sake of convenience, the parties are referred to as the ‘State’ and the ‘Assessee’. 3. Heard Smt. Disha Chowdary, learned Assistant Government Pleader representing the State and Mr. B.Srinivas, learned counsel for the Assessee, who appeared through online. Perused the material on record. 4. The relevant facts for the purpose of adjudicating the matter on hand may be stated in brief as follows: The Ass