SYED SHAH MOHAMMED QUADRI, J.

( 1 ) THE dealer, an assessee under the Andhra Pradesh General Sales Tax Act, 1957, for short "the State Act", is the petitioner in this tax revision case, filed under section 22 (1) of the State Act against the order of the Sales Tax Appellate Tribunal in T. A. No. 166 of 1979, dated 25/08/1986.

( 2 ) THE petitioner deals in castor oil. For the assessment year 1973-74 he claimed exemption of turnover on the ground that the sales were "export sales". In respect of a part of the turnover exemption was allowed. In respect of that part for which the claim was rejected, the petitioner filed an appeal before the Assistant Commissioner. The appeal was partly allowed holding that a part of disputed turnover related to inter-State sales but not export sales. However, the appellate authority remanded the matter to the assessing authority, viz. , Commercial Tax Officer, to enable the petitioner to produce "c" forms regarding turnover which was not exempted. Against the order of the appellate authority, the petitioner filed further appeal before the Sales Tax Appellate Tribunal. The Tribunal upheld the order of the Assistant Commissioner and dismissed the appeal

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