THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO TREVC.No.300 of 2009 O R D E R: (Per the Hon’ble Sri Justice Suddala Chalapathi Rao)

This Tax Revision Case is filed assailing the order of the Sales Tax Appellate Tribunal, Hyderabad, (for short ‘the STAT’) in TA.No.1196/2004, dt.02.06.2009. The assessment year involved is 1998-99 under the provisions of APGST Act, 1957(for short ‘the Act’).

2. Heard Sri T.Chaitanya Kiran, learned Asst. Govt. Pleader for the petitioner/Revenue and Sri Karthik Ramana Puttam Reddy, learned counsel for respondent/assessee.

3. The brief facts of the case are that, the respondent/assessee namely M/s Rayalseema, Concrete Sleepers(P) Ltd., registered on the rolls of Commercial Tax Officer, Maharajgunj Circle, Hyderabad, is dealing in Concrete Sleepers; that subsequently, the Commercial Tax Officer, Charminar Division (for short ‘Assessing Authority’) passed final assessment order, dt.24.04.2000, for the assessment year 1998-99 under the Act; that the Deputy Commissioner (CT), Charminar Division, Hyderabad (for short ‘Revisional Authority’), in exercise of power under Section 14(4)(8) of the Act, proposed to revise the sa