THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO TREVC.No.202 of 2009 O R D E R: (Per the Hon’ble Sri Justice Suddala Chalapathi Rao)

The present Tax Revision Case is filed assailing the orders of the Sales Tax Appellate Tribunal, Hyderabad(AP) (for short ‘the STAT’), in TA.No.12 of 2008, dt.05.05.2009.

2. Heard Sri T.Chaitanya Kiran, learned Assistant Government Pleader for State Tax appearing for the petitioner/Revenue. None appeared for the respondent/assessee, though notices were served.

3. The brief facts of the case are that, the respondent/assessee is the Dealer on the Rolls of the Commercial Tax Officer, Suryapet; that the respondent/assessee is the manufacturer of Thermocole sheets. Though the respondent/assessee entitled for setoff under G.O.Ms.No.574, dt.09.06.1987, issued under the provisions of APGST Act , (for short ‘the Act’) on the turnover of ‘Thermocole’, the assessing authority vide its order, dt.27.0