2026 (7) TMI 1346

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....EVAN AND HONOURABLE SMT JUSTICE SUNITHA GANDHAM Counsel for the Petitioner: A Sarveswar Rao. Counsel for the Respondent: None. JUDGMENT: (PER HON'BLE SRI JUSTICE BATTU DEVANAND) The unsuccessful registered dealer filed this Tax Revision Case assailing the order dated 27.06.2025 passed by the learned Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam in T.A. No.345 of 2....

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....steel wire rope vide proceedings No. Nil/2002-03, dated 03.10.2005. Feeling aggrieved by the said order, the petitioner herein preferred appeal No. VSP/110/05-06 before the Appellate Deputy Commissioner, Visakhapatnam and the same was dismissed vide order dated 07.02.2007. The appellant challenged the said order in T.A. No.345 of 2009 and the same was also dismissed vide order dated 27.06.2025, an....

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....ales tax, the same could not be realised from the sale of wires. 6. While answering the reference, the Division Bench of Madhya Pradesh High Court in Commissioner of Sales Tax, M.P (supra) held along the same lines. Further, coordinate bench of this Court in W.P Nos. 14438 of 2006, 17989 of 2006 and Tax Revision Case No.105 of 2003 also followed the judgment of the Hon'ble Apex Court in Telanga....