SYED SHAH MOHAMMED QUADRI, J.

( 1 ) THESE three tax revision cases, relating to the same assessee but pertaining to different assessment years, are preferred by the State under section 22 (1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the State Act"), against the common order of the Sales Tax Appellate Tribunal in appeals dated 1/07/1987. The question, which pertains to assessment of sales tax under the Central Sales Tax Act, 1956 (for short "the Central Act"), is common in the three revisions and arises out of common facts. Therefore, they are heard together and are being disposed of by a common judgment.

( 2 ) FOR appreciating the question in these cases, we would refer to the facts in Tax Revision Case No. 148 of 1988. It relates to the assessment year 1980-81. The turnover of the assessee included turnover of an amount of Rs. 53,96,110, in respect of which claim for exemption was accepted by the assessing authority under section 6-A of the Central Act on the ground that it is in respect of stock transfers to the branches of the assessee and that it was also covered by declarations in form "f". The Deputy Commissioner (C. T.), Visakhapatnam, in exercise of the

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