CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CENTRAL SALES TAX APPEAL NO. 01 OF 2011 (Arising order out of date 29.04.2010 passed by the Sales Tax Tribunal, Andhra Pradesh, Hyderabad in T.A. No. 340/04 & 611/04)

M/s. Kedia Vanaspathi Ltd. .….Appellant Malakpet, Hyderabad, rep. by its Managing Director, Mr. Umesh Kedia VERSUS

1. State of Andhra Pradesh (Now in State of Telangana)

rep. by its Prl. Secretary to Revenue Department, Government of Andhra Pradesh, Secretariat, Hyderabad

2. State of Karnataka rep. by its Prl. Secretary to Revenue Department, Government of Karnataka, Secretariat, Bangalore

3. State of Maharashtra rep. by its Prl. Secretary to Revenue Department, Government of Maharastra, Secretariat, Mumbai

4. State of Tamil Nadu .....Respondents rep. by its Prl. Secretary to Revenue Department, Government of Tamil Nadu, Secretariat, Chennai WITH CENTRAL SALES TAX APPEAL NO. 02 OF 2011 (Arising order out of date 29.04.2010 passed by the Sales Tax Tribunal, Andhra Pradesh, Hyderabad in T.A. No. 340/04 & 611/04)

M/s. Kedia Vanaspathi Ltd. .….Appellant Malakpet, Hyderabad, Rep. by its Managing Director, Mr. Umesh Kedia VERSUS

1. State of And