P. VENKATARAMA REDDI, J.

( 1 ) THIS Batch of Special Appeals filed by the assessee under Section 23 of A. P. General Sales Tax Act arise out of the orders passed by the Commissioner of Commercial Taxes in exercise of power of revision vested in him under section 20 (1) of the said Act. In exercise of such power, the Commissioner by the impugned orders dated 31-7-1998 set aside the order of the appellate deputy Commissioner (CT) and restored the orders of the Assessing authority. The Appellate Deputy Commissioner by his common order dated 8-8-1994 set aside the assessments made by the Commercial Tax Officer on the disputed turnover relating to the Assessment Years 1983-84, 1984-85, 1988-89 and 1989-90. For the Assessment Years -1990-91 and 1991-92, a similar order was passed by the appellate authority in July, 1994. The appellate authority granted relief on the disputed turnover representing the tax assessed on the sales of wires. The relief was allowed on the ground that the wire rods from which wire was drawn suffered tax in the State at the point of sale to the appellant and therefore, no further tax need be paid on the resultant wire under Entry 2 to the III Schedule of the APGST

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