SUPREME COURT OF INDIA

Before:- S.N. Variava and Dr. A.R. Lakshmanan, JJ.

Civil Appeal No. 2980 Of 2000 D/d. 4.5.2005.

State Of A.P. - Appellant

Versus

M/S. Bhooratnam & Co. - Respondent

A. Constitution of India, 1950, Article 136 - Maintainability of appeal to Supreme Court - Order under appeal was passed by High Court by merely following a judgment in another tax reference case between the same parties - No SLP filed against the main judgment which thus attained finality - Held - Order under appeal not liable to be interfered with.

[Paras 1 and 2]

B. Constitution of India, 1950, Article 136 - Maintainability of appeal to Supreme Court - Common judgment passed by STAT in three matters - Instant case arose from said common judgment - One connected tax reference case was dismissed by High Court and SLP there against was also dismissed - Held - Under such circumstances order of dismissal of reference passed by High Court in instant case did not call for any interference.

[Paras 1 and 2]

JUDGMENT

S.N. Variava, J. - This Appeal is filed against the order of the Andhra Pradesh High Court dated 8th June, 1999. This order merely follows a Judgment in another tax Reference Case between the same parties. We are told that against the main Judgment no Special Leave Petition had been filed. That Judgment has become final between these parties. Even otherwise, we find that the Tax Reference Case arose out of a common Judgment passed by the Sales Tax Appellate Tribunal in three matters. A Tax Reference Case bearing No. 114 of 1997 had also been filed in the High Court which also stood dismissed. As against the dismissal of Tax Reference Case No. 114 of 1997, the Appellant had come in Special Leave Petition over here and that Special Leave Petition stood dismissed on 11th January, 1999.

2. In this view of the matter, we see no reason to interfere. The Civil Appeal stands dismissed with no order as to costs.

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