HONOURABLE SRI JUSTICE P.SAM KOSHY AND HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO TAX REVISION CASE No.43 OF 2010 ORDER: (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. T.Chaitanya Kiran, learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax, for the petitioner and Karthik Ramana Puttamreddy, learned counsel representing Mr.S.Dwarakanath, learned counsel for the respondent and perused the record.

2. The instant is the Tax Revision Case filed by the State under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 read with Rule 10 of Andhra Pradesh General Sales Tax Rules, challenging the order passed by learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, (for short “the Tribunal”) in T.A.No.1513 of 2004 decided on

03.08.2009.

3. Vide the said impugned order the Tribunal had reversed the order of the revisional authority dated 04.11.2003.

4. The facts relevant for deciding the issue are that the respondent is a manufacturer and dealer in Aluminum goods and articles. They have a branch at Yanam. During the course of business, they have transferred certain stocks of their branch at Yanam and informed