( 1 ) THESE five appeals involve common questions of law and fact and are thus heard and disposed of by this common judgment. Brief overview of facts leading to the Iis: (1) The appellant (Ass,essee) is a dealer in beedies. It was initially assessed for the years 1985-86 to 1989-90 (5 years) on nil taxable turnovers by the C. T. O. , Nizamabad-II. (2) The successor C. T. O. reopened the assessments under Section 14 (4) of the APGST Act, 1957 (for short, the act )- Rejecting the plea of the assessee, the C. T. O. held that the assessee is the last purchaser of beedi leaves within the State and brought to tax assessed Gross turnover and Net turnover for the five assessment years. He also imposed penalties for all the assessment years. (3) Aggrieved, the assessee preferred appeals to the appellate Deputy commissioner (CT), Secunderabad (hereinafter, the first appellate authority ). On an analysis of the record, the Appellate Authority held that the assessee was a purchaser of finished beedies and was never a purchaser of beedi leaves let alone the last purchaser. Consequently the appeals were allowed and the revised assessment orders and consequent penalties set aside