AND TAX REVISION CASE Nos.124 and 136 of 2009

COMMON ORDER

(per the Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. Swaroop Oorilla, learned Standing Counsel for Commercial Tax appearing for the petitioner - State, and Mr. Dantu Srinivas, learned counsel for the respondent.

2. Aggrieved by the orders passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short, the ‘STAT’) in two Tax Appeals i.e. T.A.Nos.1132 of 2002 and 1133 of 2002, decided on 09.01.2009 by a common judgment, the present two Tax Revision Cases have been preferred by the petitioner - State.

the petitioner - State was that the STAT has erred in not appreciating the order of the Deputy Commissioner (CT), which had revised the order passed by the Commercial Tax Officer, at the first instance so far as granting exemption of turnover which was revised and rejected by the Deputy Commissioner (CT).

4. The contention of the learned Standing Counsel for Commercial Tax for the petitioner - State also was that the STAT erred in not properly appreciating the findings given by the Deputy Commissioner (CT) while reversing the order of the Commercial Tax Officer insofar as the transport charges incurred by the assessee