THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO TREVC No.205 of 2009 O R D E R: (Per the Hon’ble Sri Justice Suddala Chalapathi Rao)

The present Tax Revision Case is filed by the petitioner/Revenue assailing the orders passed by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short ‘the learned STAT’) in TA No.659 /2007 dt.18.02.2009, whereby the said appeal preferred by the respondent/assessee was allowed by setting aside the order of revision passed under Section 20(2) of APGST Act by the Deputy Commissioner(CT), Warangal Division, Warangal for the assessment year 2001-02

2. The brief facts of the case are that, the respondent/assessee namely M/s Bharat Heavy Electricals Limited, Paloncha, Khammam District Palvancha Khammam District, is a Government of India undertaking engaged in executing works. It is a registered dealer under the provisions of APGST Act, 1957 (for short ‘the Act’) and is on the rolls of the Commercial Tax Officer, Kothagudem. For the assessment year 2001-02, the Assessing Authority granted exemption to the respondent/assessee treating the transactions as labour contracts, as there is no transfer of