S. ANANDA REDDY, J.

( 1 ) THIS Special Appeal is directed against the order of the Commissioner of commercial Taxes passed in exercise of revisional powers under Section 20 of the a. P. General Sales Tax Act.

( 2 ) THE assessee-M/s. Anandi Roller hour Mills, Hyderabad was provisionally assessed by the Commercial Tax Officer for the period from 1-5-1991 to 31-12-1991 under the Central Sales Tax Act, on the gross and net turnover of Rs. 26,56,160. 00 and levied tax at the rate of 2. 5% plus surcharge. The assessee-dealer carried the matter in appeal to the Appellate Deputy commissioner, who allowed the appeal on the ground that wheat and wheat products are exempted by virtue of the Notification issued in G. O. Ms. No. 377, Revenue department, dated 2-5-1991 which exempts from the levy of tax payable on the sale or purchase of wheat and wheat products by the Roller Flour Mills within the State for a period of five years with effect from the date of publication of the Notification. The commissioner of Commercial Taxes, however, felt that the said order accepting the claim of the Appellant for exemption is not in accordance with the law. Therefore, issued a show-cause notice proposing t

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