S. ANANDA REDDY, J.

This batch of tax revision cases is filed by the dealers aggrieved by the orders of the Sales Tax Appellate Tribunal, Hyderabad.

The petitioners in all these cases are the dealers and manufacturers of cotton hank yarn. During the relevant previous year the petitioners have effected inter-State sales on hank yarn. In respect of the turnover relating to the sale of hank yarn, the dealers claimed exemption and the assessing officer accepted the said claim and granted exemption. The Deputy Commissioner of Commercial Taxes, however, initiated revisional proceedings under section 20(2) of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as "the Act" or "the State Act"). According to him, the exemption granted by the assessing officer is not in accordance with law, as the exemption granted under the G.O., issued under section 9(1) of the State Act, is only conditional and not general and therefore the benefit of exemption is not available in respect of the inter-State sales in terms of section 8(2A) of the Central Sales Tax Act, 1956 (hereinafter referred to as "the CST Act"). The Deputy Commissioner, therefore, after issuing show cause