RITHVIK ENTERPRISES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE three appeals have been filed by two different appellants aggrieved against the orders of Appellate Deputy Commissioner (CT) Vijayawada confirming the orders of CTO/DCTO, Benz Circle, Vijayawada. As common issues are involved in these appeals, they are heard together and are disposed off by this common order. The particulars of the appeals are furnished hereunder:

(2.) THE subject of dispute relates to the classification of the following commodities.

(3.) AT the time of hearing, the learned counsel for the appellants stated that on the classification relating to these commodities, the Sales Tax Appellate Tribunal has already decided the matter in their appeal in TA No. 754/99 & 755/99, dated 18.7.2002 and this matter may also be decided on the same lines. The State Representative also stated the same.