THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA TAX REVISION CASE No.38 OF 2009 ORDER : (per Hon’ble Sri Justice P.S am Koshy)

Heard Mr. S. Vijay Adithya, learned counsel representing Mr. Karthik Ramana Puttamreddy, learned counsel for the petitioner and Mr. T. Chaitanya, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondent.

Perused the record.

2. The present is a Tax Revision Case preferred by the assessee under Section 22(1) of the APGST Act assailing the order dated 26.09.2008 passed in Tribunal Appeal No.473 of 2001 by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (hereinafter referred as, ‘the Tribunal’).

3. Vide the impugned order, the Tribunal has rejected the appeal preferred by assessee against the revisional authority order dated 08.02.2021 i.e., the Deputy Commissioner (CT), Warangal Division, Warangal.

4. The point for consideration for the Bench in this tax revision case is that whether the Tribunal was justified in deciding that sale transaction effected by petitioner from Arunachal Pradesh is not a sale falling under S