THE HON’BLE SRI JUSTICE T. VINOD KUMAR AND THE HON’BLE SMT. JUSTICE P. SREE SUDHA TRC. No.34 of 2004 JUDGMENT: (Per Hon’ble Sri Justice T. Vinod Kumar This Tax Revision Case is directed against the order of the Sales Tax Appellate Tribunal (for short ‘the Tribunal) dated

13.08.2003 vide Tax Appeal bearing T.A. No.617 of 1998.

2. The Revision Petitioner herein is the State which was the respondent before the Tribunal. The Assessment year involved is

1990-91 under the APGST Act, 1957.

3. Heard learned Special Standing Counsel appearing on behalf of the revision petitioner/State and the learned Counsel appearing on behalf of the respondent/assessee.

4. The case of the revision petitioner/State is that the respondent/assessee sold certain goods like turbines of various capacities, pumps, electrical machinery, bowl mills, switchgear equipments, heat exchangers, compressors and its spares and claimed the said goods as mechanical goods liable to tax at 6%, but in fact are electrical goods which are liable to tax at 10%.

5. The revision petitioner/State contended that the Assessing Authority though initially proposed to levy tax on the aforesaid sales of the respondent/assessee to tax at 10%, h