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Andhra Pradesh High Court - Amravati

The State Of Andhra Pradesh, Rep. By ... vs M/S. Trf Limited on 20 February, 2023

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          THE HON'BLE SRI JUSTICE A.V. SESHA SAI
                            &
     THE HON'BLE SRI JUSTICE VENUTHURUMALLI GOPALA
                       KRISHNA RAO

                            T.R.C. No. 60 OF 2005

ORDER:

Heard Sri S.A.V. Sai Kumar, learned Assistant Government Pleader and Sri A. Sarveswara Rao, learned counsel for the respondent-asseessee.

In the present Tax Revision Case, challenge is to the order dated 27.01.2005 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh in T.A.No.668 of 2003.

During the course of hearing, it is brought to the notice of this Court that the judgment of the Hon'ble Supreme Court in the case of State of Andhra Pradesh Vs., Kone Elevators (India) Ltd., 1 came to be overruled by a larger Bench of the Hon'ble Supreme Court in the case of Kone Elavator India Pvt., Ltd., Vs., State of Tamilnadu and others2.

In view of the above, the Tax Revision Case is dismissed. No order as to costs. 1 [2005] 140 STC 22(SC) 2 [2014]71 VST 1 (SC) 2 Miscellaneous petitions, if any, pending in this case, shall stand closed.

___________________ A.V. SESHA SAI, J ____________________________________________ VENUTHURUMALLI GOPALA KRISHNA RAO, J Date: 20.02.2023 Ks 3 THE HON'BLE SRI JUSTICE A.V. SESHA SAI & THE HON'BLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO T.R.C. No.60 OF 2005 (per A.V. Sesha Sai, J) Date: 20.02.2023 Ks