THE HON’BLE SRI JUSTICE T. VINOD KUMAR AND THE HON’BLE SMT JUSTICE P.SREE SUDHA TRC. No. 208 of 2003 ORDER:(per the Hon’ble Sri Justice T.Vinod Kumar)

This Tax Revision Case is filed by the assessee being aggrieved by the order of the Sales Tax Appellate Tribunal (for short ‘the Tribunal’), dt.30.12.1995 in TA.No.462 of 1996, for the assessment year 1991-92 under the APGST Act, 1957 (for short ‘the Act’).

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

3. Petitioner contends that it is a registered dealer on the rolls of the Commercial Tax Officer(CTO), SD Road, Secunderabad; that on the CTO passing an order of assessment in its favour, the Deputy Commissioner(CT), Punjagutta Division, Hyderabad, in exercise of its revisional power has revised the said order of assessment, whereby the revisional authority had held that the gross profit of 25% adopted by the assessing authority on the value of inter-state goods purchased to arrive at first sale turnover of the petitioner in the State to be incorrect estimation and in its place has adopted 75% to the gross profit purchase value for the year 19