THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO TREVC No.177 of 2009 O R D E R: (Per the Hon’ble Sri Justice Suddala Chalapathi Rao)

The present Tax Revision Case is filed by the petitioner/Revenue assailing the orders passed by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short ‘the learned STAT’) in T.A.No.328 of 2006 dt.18.02.2009, whereby the said appeal preferred by the respondent/assessee was allowed by setting aside the order of revision passed under Section 20(2) of APGST Act by the Deputy Commissioner(CT), Warangal Division, Warangal for the assessment year 2000-01

2. The brief facts of the case are that, the respondent/assessee namely M/s Bharat Heavy Electricals Limited, Paloncha, Khammam District Palvancha Khammam District, is a Government of India undertaking engaged in executing works. It is a registered dealer under the provisions of APGST Act, 1957 (for short ‘the Act’) and is on the rolls of the Commercial Tax Officer, Kothagudem. For the assessment year 2000-01, the Assessing Authority granted exemption to the respondent/assessee treating the transactions as labour contracts, as there is no transfer