The judgment of the Court was delivered by

SYED SHAH MOHAMMED QUADRI, J. - The State is the petitioner in this revision petition filed under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the APGST Act").

2. That learned Special Government Pleader for Commercial Taxes has argued that the exercise of revisional power by the Deputy Commissioner (C.T.) under section 9(2) of the Central Sales Act (for short, "the CST Act") read with section 20(2) of the APGST Act, is within limitation.

3. To appreciate the contention of the learned Government Pleader, it would be necessary to refer to the facts giving rise to this revision. The respondent herein was assessed to tax on its turnover for the assessment year 1972-73 by the order of the Commercial Tax Officer dated February 28, 1977. That order was served on the respondent-assessee on March 31, 1977. In exercise of power conferred under section 9(2) of the CST Act read with section 20(2) of the APGST Act, Deputy Commissioner of Commercial Taxes revised the order of assessment and on February 27, 1981 and subjected a turnover of Rs. 48,253.35 to sales tax. As we are not concerned with the merits of the