THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA TAX REVISION CASES NOS.35, 37, 38 AND 39 OF 2004

COMMON ORDER

(per Hon’ble Sri Justice Narsing Rao Nandikonda)

Since the parties and the issue involved in these Tax Revision cases are common, which were filed being aggrieved by the order passed by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, in various appeals pertaining to different Assessment orders, all these cases to be heard together and decided by way of this common order.

2. These Tax Revision Cases are filed by the petitioner-

assessee against the common order, dated 05.08.2002, in T.A.Nos.388, 387, 385, 384 of 2001 passed by the learned Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, for the Assessment Years 1997-1998, 1996-1997, 1994-1995 and 1993-1994 under the Andhra Pradesh General Sales Tax Act, 1957 (for short, ‘the Act, 1957’).

3. Petitioner herein is engaged in the business of manufacturing of ‘aerated water’ and ‘fruit juice’ in the name of ‘Pepsi’ in the brand name of ‘Slice.’ Petitioner-company is a registered dealer on the rolls of the Commercial Tax Officer, Jubilee Hills Circle, Hyderabad. Durin