State Of A.P. vs A.P. State Road Transport Corporation

The Supreme Court dismissed the appeals concerning the liability of the Respondent-Corporation to sales tax on the sale of old tyres and tubes, noting that the issue was moot due to an amendment in the law effective from 1996. The Court highlighted that the dispute was between a wholly owned corporation and the State of Andhra Pradesh, and it was unnecessary to exercise jurisdiction under Article 136 of the Constitution. The Court left the question of law open but found no reason to proceed further with the matter.