P. VENKATARAMA REDDI, J.

( 1 ) THESE Tax Revision cases arise out of the orders of the Sales Tax Appellate Tribunal in a batch of appeals. Hence they are disposed of by this common order.

( 2 ) THE Tribunal allowed the appeals holding that one-day-old chicks are liable to be exempted from Sales-tax by virtue of the exemption contained in G. O. Ms. No. 130 rev. , dated 14-02-1989 wherein livestock is one of the items exempted, in exercise of powers conferred on the Governor by section 9 (1) of the Andhra Pradesh General sales Tax Act, 1957 (for short the Act ). Following the observations of the Supreme court in Royal Hatcheries P. Ltd. vs. State of a. P. the Tribunal held that the exemption was available to the assessees in respect of the relevant assessment years viz. , 1988-89 to 1992-93. It is against this decision of the tribunal; the State has preferred these revision cases.

( 3 ) IT may be stated that with effect from 27-08-1992, by virtue of the notification issued by the Government under Sec. 9 (1) of the Act, one-day-old chicks were specifically exempted from the tax payable under the Act. The controversy, therefore, turns on the question whether during the period prior t

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