THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA TAX REVISION CASE NO.195 OF 2008 ORDER: (per Hon’ble Sri Justice Narsing Rao Nandikonda)

This Tax Revision Case is filed by the petitioner-

State under Section 22 (1) read with Rule 10 of the Andhra Pradesh General Sales Tax Rules, 1957 aggrieved by the order, dated 23.04.2008 in T.A.No.281 of 2001, passed by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (STAT).

2. The brief facts of the case are that the respondent- M/s.Bharat Heavy Electricals Limited is on the rolls of the Commercial Tax Officer, Sanga Reddy (hereinafter referred to as ‘Assessing Authority’) and after considering the findings made in the show- cause notice, dated 27.12.1997, confirmed the same and accordingly the assessment for the year 1982- 1983 under the Commercial Sales Tax Act 1956 vide GI No.12032/82-82 (CT), dated 17.04.1998 is revised as under:

“Gross turnover : Rs.194,31,55,320-00 Exempted turnover: Rs. 27,69,95,453-00 Net turnover : Rs.166,61,59,867-00

3. Being aggrieved by the assessment made by the Assessing Authority, the respondent carried the matter before the learned Appellate Deputy Commission