M/S. SAGAR CEMENTS LIMITED v. THE STATE OF ANDHRA PRADESH
Court: High Court for State of Telangana
Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA
Judgment date:
Case summary
High Court for State of Telangana judgment dated 2026-02-10. M/S. SAGAR CEMENTS LIMITED v. THE STATE OF ANDHRA PRADESH. Read the judgment and case details...
Judgment text
13447 | IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY, THE TENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA TAX REVISION CASE NO: 22OF 2010 Petition under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957, to revise the Order dated 03. 08. 2009 passed in TA No. 639 of 2005 on the file o{ the Sales Tax Appellate Tribunal, Andhra Pradesh, and Hyderabad. Between: M/S. Sagar Cements Limited, tvlattampally (M) 508204, Nalgonda District, rep - , by its Chief General f\ilanager (Finance), Mr,P. V. Reddy. ... PETITIONER/APPELLANT AND The State of Andhra Pradesh, Represented by its State Representative before the Sales Tax Appellate Tribunal, Nampally, Hyderabad. ... RESPONDENT/APPELLANT Counsel for the Petitioner : Sri. Karthik Ramana Puttamreddy Counsel for the Respondent : Mr.
Swaroop Oorilla Special GP for State Tax The Court made the following: ORDER IN THt. ] HI(;H COURT FOR THE STATE OF TELANGANA A'I'HYDERABAD 'ttlE I{ONOTJRABLE SRI JUSTICE P. SAM KOSHY ANI) -tHE IIONOUITABLE SRI JUSTTCE NARSING RAO NANDIKONDA IREVC No. 22 OF 2010 10. 02. 2026 Betrveen M/s Sagar Cerrrents I irnited. Mattampally (M)-508 204. Nalgonda Disrrict, Rep. by its ChielCeneral Manager (Finance), Mr. I'}. V. l{cddv . Petitioner AND The State ol' Andhra Pradesh, Rep. by its State Il eplescntative. 'f Before the Sales ax Appellate'lribunal, Narnyrally. I{vcicrabatl. . . . l{espondent ORDER. (pt,r I lr. tn blt' Sri . /u. sricc t'. Sum Koslry) '['he insrant rax revision case filed under Section 22(l) of the Andlrra Pradesh Gencral Sales Tax Act, l95l (lor short. the Act,) by { ( tho assesscc: is o. th. questio. whcther the'fribunal hording that the use of brand narne 'Sagar Shakthi' on the packing of cement tantamounts to selling undcr rradc nr.
ark to attract levy Section 5AA otthe Act. 'fhe 2. issue r-ecently came up before this High Court in TREVC No. 4[l of 2010 and connected TREVC No. 197 of 2010, decided on 30. 01. 2026. rviterein a similar question was involved and where this \s] High Court has endorsed a view taken by the combined l{igh Court for the State of Andhra Pradesh in the case of IWs ADITYA MUSIC, HYDERABAD v. THE STATE OF ANDHRA PRADESHT and have decided the matter in accordance with the question of law against the assesee and in favour of the revenue. 3. The question of law in the present case also, being similar, if not identical, we are of the considered opinion that the instant tax revision case also deserves to be decided in similar lines. Accordingly, the question of law stands answered against the assessee and in favour of the revenue. 4. The tax revision case is, accordingly, dismissed. There shall be no order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed.
SD/- K. SRINIVASA RAO JOINT REGISTRAR t(;t )gfAPSTf ,tl 6 I //TRUE COPY// SECTION OFFICER To, (With 1 The Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad records) 2. One CC to Sri. Karthik Ramana Puttamreddy, Advocate [OPUCI 3. Two CCs to the Special GP for State Tax' High Court for the State of Telangana, at HYderabad (OUT) O 4. Two CD CoPies UPSL HIGH COURT 10t02t2026 ORDER TREVC. No. 22 of 2010 TH ,l l- 2 4 I'IAR 202$ t * DISMISSING THE TAX REVISION CASE >L o
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