THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN Dated this the 24th August 2009 R.C. No. 98 of 1996 Between: A.P. State Essential Commodities Corporation Limited, Hydrabad. ……..Applicant and The Commissioner of Income Tax, Hyderabad. ……..Respondent. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN R.C.No. 98 of 1996 ORAL ORDER: (Per RR.J) This reference is at the instance of the assessee. The following questions are referred for our opinion: 1) “Whether on the facts and in the circumstances of the case, the Andhra Pradesh State Essential Commodities Corporation Ltd., is a “Local Authority”, within the meaning of Section 10(2)) of the Indian Income Tax Act 1961 and its income, if any assessable, is exempt?” 2) “Whether on the facts and in the circumstances of the case, the Andhra Pradesh State Essential Commodities Corporation Ltd., deriving income, if any, from processing or facilitating the marketing of commodities, is exempt under Section 10(29) of the Indian Income Tax Act 1961?” 3) “Whether on the facts and in the circumstances of the case, the income, if any, of the Andhra Pradesh State Essential Commodities Corporation Ltd., under Section 3 of the Indian Income Tax Act 1961?” Sri. S.Ravi, learned Counsel for the assessee has brought to our notice an order of a Division Bench of this Court in R.C.No. 76 of 1994 dt. 9.3.2006 wherein the very same assessee was held to be a charitable institution exempted from tax under Section 11 of the Income Tax Act. Learned Counsel would submit that, in view of the order in R.C.No. 76 of 1994 dt. 9.3.2006, the questions referred for opinion in R.C.No. 98 of 1996 need not be answered. Recording the submission of the Learned counsel, we decline to answer the reference. R.C.No. 98 of 1996 is accordingly dismissed. No order as to costs. ____________________ GODA RAGHURAM,J ___________________________ RAMESH RANGANATHAN,J 24.8.2009. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN R.C. No. 98 of 1996 Dated: 24.8.2009