THE HONOURABLE SRI JUSTI CE P.SAM KOSHY AND THE HON’BLE SRI JUSTI CE NARSI NG RAO NANDI KONDA TAX REVI SI ON CASE Nos.207 AND 208 of 2008

COMMON ORDER:

(per the Hon’ble Sri Justice Narsing Rao Nandikonda)

Heard Mr. Karthik Ramana Puttamreddy, learned counsel for the petitioner, and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax for the respondent.

2. Since the issue involved and the petitioner / assessee in these two Tax Revision Cases being one and the same, they being heard together and disposed of by way of this Common Order.

3. These two Tax Revision Case are filed by the petitioner under Section 22 (1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, the ‘AGPST Act’) challenging the common order dated 17.05.2008, in T.A.Nos.1448 and 1449 of 2001, passed by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short, the ‘STAT’).

4. The facts of the case are that, the petitioner is a Government undertaking of the State of Uttar Pradesh. The petitioner is a registered dealer under the provisions of APGST Act and Central Sales Tax Act, 1956 respectively. The petitioner's assessment for the years 1986-87 and

1987-1988 was completed