SYED SHAH MOHAMMED QUADRI, J.

( 1 ) THIS is a revision under section 22 (1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the State Act"), preferred by the State against the order dated 9/10/1985, passed by the Sales Tax Appellate Tribunal, Hyderabad, in T. A. No. 72 of 1985.

( 2 ) FOR the assessment year 1975-76, under the Central Sales Tax Act, 1956 (for short "the Central Act"), the assessing authority allowed the exemptions under the heads "lorry advances" and "collections under section 8-A to the Central Act". The Deputy Commissioner (Commercial Taxes) proposed to withdraw the exemptions and issued a show cause notice dated 10/05/1978, under section 20 (2) of the State Act read with section 9 (2-A) of the Central Act. Against the said show cause notice, the assessee filed W. P. No. 2275 of 1978. It may be apt to note here that this Court declined to grant stay of all further proceedings pursuant to the show cause notice issued by the Deputy Commissioner. On 23/12/1983, the writ petition was dismissed. Thereafter, a fresh show cause notice was issued by the Deputy Commissioner for revising the assessment by withdrawing the exemptions referred to above. On 10/07/

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