THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN T.REV.C. No.16 OF 2011 Date:07.04.2011 Between: M/s.Bharat Petroleum Corporation Limited, represented by its Senior Finance Manager (S/S)-South, Mr.K.Venkatesan .. Petitioner And State of Andhra Pradesh, represented By its State Representative, before Sales Tax Appellate Tribunal, Nampally, Hyderabad .. Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN T.REV.C.No.16 OF 2011 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) This revision under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (the Act, for brevity) is filed by M/s.Bharat Petroleum Corporation Limited, a public sector undertaking, against the order of the Sales Tax Appellate Tribunal (STAT), Hyderabad in T.A.No.758 of 2006 dated 31.03.2010 to the extent of their turnover of Rs.6,45,487/-. It is the petitioner’s case that this turnover of Rs.6,45,487/- represents sale of diesel to South Central Railway and, on the South Central Railway furnishing certificates of having received the diesel oil from the petitioner, they are entitled to a concessional rate of tax of 4%. The appeal before the Tribunal was filed in the year 2006 and, after nearly four years, was disposed of by an order dated 31.03.2010. It is their further case that they received certificates from the South Central Railway for supply of diesel oil for Rs.2,83,456/- on 20.11.2010 more than seven months after the STAT had disposed of the appeal. The STAT cannot, therefore, be faulted for refusing to grant the petitioner the benefit of exemption when the said certificates were not even produced before it. The very fact that the said certificates were received by the petitioner only seven months after the appeal was disposed of is sufficient to hold that the order of the STAT does not suffer from any error warranting interference in revision proceedings under Section 22(1) of the Act. Learned counsel for the petitioner would refer to Rashi Cement Limited v. State of Andhra Pradesh[1] wherein a Division Bench of this Court directed the assessing authority to examine the claim of the petitioner to the extent they had produced C-Forms. It is well settled that it is not every observation made in an order, but only the principle of law laid down therein, which is binding. Reliance placed on Rashi Cement is, therefore, misconceived. Viewed from any angle, we see no reason to admit the revision and the same is liable to be dismissed. The Tax Revision Case is, accordingly, dismissed at the stage of admission. However, in the circumstances, without any order as to costs. ________________ (V.V.S. RAO, J) _____________________________ RAMESH RANGANATHAN, J 07.04.2011 KH [1] 1999 113 STC 179