As Held In Commissioner Of Income-Tax v. Scindia Steam

HON’BLE Ms. JUSTICE G. ROHINIAND HON’BLE SRI JUSTICE CHALLA KODANDA RAM Tax Revision Case No.121 of 2012 Date: 24.07.2013 Between: The State of Andhra Pradesh,Rep., by the State,Visakhapatnam. ….Petitioner And M/s. Veenu Impex,Prakasam District. …Respondent HON’BLE Ms. JUSTICE G. ROHINIANDHON’BLE SRI JUSTICE CHALLA KODANDA RAM TaxRevision Case No.121 of 2012 ORDER:(Per Hon’ble Ms.Justice G.Rohini)) This revision is preferred by the State under Section 22(1) of the A.P.General Sales Tax Act against the order of the Sales Tax Appellate Tribunal,A.P, Visakhapatnam, dated 10.02.2012 in T.A. No.1252 of 2003. Thesubstantial question of law formulated in the memorandum of grounds readsas under: “Whether the Tribunal is correct in holding thatslate stone and slate made out of such plates foreducation purpose are one and the samecommodities and therefore generally exempt underG.O.Ms.No.1091?” Having heard the learned Senior Standing Counsel for CommercialTaxes appearing for the petitioner and having perused the material availableon record, we have observed that the above said question of law was neitherraised, argued nor considered before the Appellate Tribunal. As held in Commissioner of Income-tax Vs. Scindia Steam Navigation Co. Ltd.,[[1]], when a question of law was neither raised beforethe Tribunal nor considered by it, it will not be a question arising out of itsorder notwithstanding that it may arise on the finding given by it. In the light of the law laid down by the Supreme Court, it is notnecessary for us to answer the question of law suggested in thememorandum of grounds. Accordingly, the Tax Revision Case is dismissed. ______________G. ROHINI, J Date: 24.07.2013KLP __________________________ CHALLA KODANDA RAM,J [1]AIR 1961 1633 (1)