JUDGMENT

C. Praveen Kumar, J. - Heard Sri. S. Suri Babu, learned Counsel for the Petitioner and Government Pleader for Commercial Tax, appearing for Respondent.

2. The present Revision is filed under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957, ['A.P.G.S.T. Act'] by the Assessee, namely, M/s. Veekay Oil Products, represented by its Proprietor Sri. V. Pitchaiah, against the State of Andhra Pradesh, impugning the Order, dated 10.03.2003, in T.A. No. 682 of 1998 on the file of Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, dismissing the Appeal while confirming the Order of the Appellate Deputy Commissioner [CT], Guntur, who in turn confirmed the Order of Assessment made by the Commercial Tax Officer, Piduguralla, for the Assessment years 1991-92.

3. The facts, in issue, are as under:

i) The Petitioner herein was a dealer in Sunflower Seed, Oil and Sunflower Oil Cake; doing business in the name and style of M/s. Veekay Oil Products, Piduguralla, and an Assessee on the file of the Deputy Commercial Tax Officer, Piduguralla.

ii) The Deputy Commercial Officer, Piduguralla, assessed the dealer [Petitioner] for the Assessment Year 1991-92 through its proceedings, d