THE HON’BLE SRI JUSTICE T. VINOD KUMAR

AND

THE HON’BLE SRI JUSTICE PULLA KARTHIK

T.R.C.No.63 of 2003

ORDER:(per Hon’ble Sri Justice T.Vinod Kumar)

This Tax Revision Case is filed by the Revenue under Section 22(1)

of the Central Sales Tax Act, 1956 (for short, ‘the Act’), being dissatisfied with the order of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short, ‘the Tribunal’), in Tax Appeal, vide T.A.No.504 of

2000 dt.11.09.2002.

2. The question that arises for consideration in this revision case is whether the respondent – assessee is entitled to the benefit of concessional rate of tax in respect of inter-State sales of steel tubes made against Form-D declaration issued by the Executive Engineer, Zilla

Parishad, Karnataka.

3. The respondent – assessee is a registered dealer under the provisions of the Act on the rolls of the Commercial Tax Officer, Ramgopalpet Circle, and is engaged in the manufacture of steel tubes. For the assessment year 1993-94 under the Act, the respondent – assessee had effected sales of steel tubes to the Executive Engineer, Zilla

Parishad, for using the said goods in its various projects.

4. The said Executive Engineer, Zilla Parishad, in respect of