SHAKTHI SEEDS PVT LTD Vs. DY COMMNR CT

JUDGEMENT

(1.) Challenge in this appeal is to the judgment of a Division Bench of the Andhra Pradesh High Court dismissing the Revision Petition filed by the appellant u/s. 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (in short the Act ). Before the High Court challenge was to the order passed by the Sales Tax Appellate Tribunal, Andhra Pradesh (in short the Tribunal ).

(2.) Background facts in a nutshell are as follows:

(3.) In support of the appeal, learned counsel for the appellant reiterated its stand before the High Court.