( 1 ) THIS tax revision case, under section 22 (1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act"), is directed against the order of the Sales Tax Appellate Tribunal in Tax Appeal No. 695 of 1986 dated 3/02/1987. The question that arose for consideration is :"whether, stoker coke manufactured by the respondent from out of coal falls within the meaning of entry 1 of the Third Schedule to the Act ?"

( 2 ) THE respondent is a dealer in coal and coke. In the assessment year in question the turnover of Rs. 11,40,366 was in respect of second sales of stoker coke. The assessee claimed exemption on the ground that the stoker coke falls within declared goods and, therefore, sales tax can be levied only at one point. The assessing authority allowed the exemption. However, the Deputy Commissioner (C. T.), in exercise of the powers under section 20 (2) of the Act, revised the assessment made by the assessing authority and directed inclusion of the exempted turnover in the assessable turnover. On appeal by the assessee to the Sales Tax Appellate Tribunal, the order of the Deputy Commissioner was reversed and that of the assessing authority was restored taking the view

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