JYOTHI DAIRY PVT. LTD. Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) HEARD learned counsel for the parties. A detailed counter has been filed. The case of the petitioner is that the impugned order was passed by the Deputy Commissioner of Commercial Taxes in a revisional proceedings. It is not disputed that the issue before the revisional authority was same, which was under consideration before the Tribunal in the petitioner's case being Appeal No. 163 of 2004. The case of the petitioner is that in terms of Section 20(2A) of the A.P. General Sales Tax Act, 1957 (hereinafter referred in as 'the Act'), any authority seeking to revise an order has to stay the proceedings if the issues raised in their revision are same which are pending before the Tribunal, High Court or the Supreme Court.

(2.) THIS aspect of the matter was considered by a Full Bench of this Court in Indo National Limited Vs. Commissioner of Commercial Taxes : 136 STC 586 and a Division Bench of this Court in Vensa Biotek Limited Vs. Commissioner of Commercial Taxes, Hyderabad : (2007) 5 VST 388, following the Full Bench judgment in Indo National Ltd. case (supra), held,

(3.) THAT Rule Nisi has been made absolute as above. Witness the Hon'ble Sri G.S. Singhvi, The Chief Justice on this Monday the twenty sixth day of March, Two Thousand and Seven.