THE HON’BLE SRI JUSTICE T. VINOD KUMAR AND THE HON’BLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO TREVC Nos.10, 11, 12, 14 and 26 of 2019 and 45 of 2022 COMMON ORDER: (per the Hon’ble Sri Justice T.Vinod Kumar)

Since all these Tax Revision Cases arise out of the common order dt.29.01.2018 passed by the Telangana Value Added Tax Appellate Tribunal, Hyderabad (for short, ‘the Tribunal’) in TA.Nos.489 to 495 of 2011 and 107 of 2012, and the assessee being one and the same, all the revision cases are being disposed of by this common order.

2. The Revenue-State is the petitioner in all the revision cases filed being aggrieved by the order of the Tribunal, whereby the Tribunal following its order rendered in earlier years 2002-03 to 2004-05 under the Andhra Pradesh General Sales Tax Act, 2005 (for short, ‘the APGST Act’) and years 2005-06 in T.A.Nos.888, 889, 890 and 891 of 2008 by order dt.25.04.2017, had held that supply of items, such as utensils, sofas, chairs, wash basins etc., by the petitioner therein to its customers does not constitute “transfer of right to use”, so as to bring them under the ambit of taxation under Section 5E of the APGST Act or under Section 4(8)

of the Telangana Value