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    <title>2016 (12) TMI 1780 - Supreme Court</title>
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    <description>The appeal was allowed on the basis that the controversy was covered by the earlier precedent in M/s. Innovatives Systems v. State of Andhra Pradesh. The High Court judgment was set aside, and the pending appeal before the Appellate Deputy Commissioner (CT), Vijayawada, was restored to file and remitted for fresh decision on merits. All contentions of the parties were kept open for consideration by the appellate authority, and no costs were imposed.</description>
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      <description>The appeal was allowed on the basis that the controversy was covered by the earlier precedent in M/s. Innovatives Systems v. State of Andhra Pradesh. The High Court judgment was set aside, and the pending appeal before the Appellate Deputy Commissioner (CT), Vijayawada, was restored to file and remitted for fresh decision on merits. All contentions of the parties were kept open for consideration by the appellate authority, and no costs were imposed.</description>
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