THE HON’BLE SRI JUSTICE T. VINOD KUMAR AND THE HON’BLE SMT JUSTICE P.SREE SUDHA Special Appeal No. 20 of 2002 JUDGMENT:(per the Hon’ble Sri Justice T.Vinod Kumar)

This Special Appeal is directed against the order of the Commissioner of Commercial Taxes, A.P., Hyderabad, dt.21.102002 in Ref.L.III(1)/2050/99-2 for the assessment year 1995-96 under the provisions of CST Act, 1956 (for short ‘the Act’).

2. Heard learned counsel for the appellant, learned Special Standing Counsel appearing on behalf of respondent-State and perused the record.

3. The appellant is an apex level cooperative society established under the administrative control of Ministry of Tribal Affairs, Government of India, with its head office at New Delhi, having branch offices all over the Country.

4. The appellant undertakes the activities inter alia including upliftment of tribals by purchasing minor forest and agricultural produce, stocking and disposing of by way of sales and exports so as to ensure a reasonable return to the tribal farmers located in different parts of the Country.

5. The appellant was initially assessed to tax for the assessment year 1995-96 by the Commercial Tax Officer, Nampally Circle on the gros