HONOURABLE SRI JUSTICE P.SAM KOSHY AND HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO TAX REVISION CASE Nos.115 and 138 of 2009 COMMON ORDER: (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.T.Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the petitioner and Mr.Karthik Ramana Puttamreddy, learned counsel for the respondent and perused the record. 2. The instant are the two Tax Revision Cases preferred by the State Government challenging the order passed by the Sales Tax Appellate Tribunal (for short “the Tribunal”) in T.A.Nos.839 and 840 of 2002 decided on 31.12.2008. Vide the impugned order, the learned Tribunal has reversed the order passed by the revisional authority i.e. Deputy Commissioner (Commercial Tax), dated 19.03.2002, holding the petitioner liable to pay tax treating as last sale under Section 5 of the Andhra Pradesh General Sales Tax Act, 1957 (for short the “GST Act”). 3. Considering the factual matrix in both the Tax Revision Cases in respect of the same assessee and the point for consideration also being identical, we will proceed to decide both the cases by this common order.

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