ITC LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) M /s. ITC Limited, Visakhapatnam is the appellant in both the appeals. Since common issue is involved in both the appeals with identical facts, both the appeals were taken -up together for hearing and they are being disposed of by this common order.

(2.) AGGRIEVED by the impugned orders of the Add. CCT, the instant two appeals are preferred by the appellants assailing the legality and validity of the impugned orders.

(3.) RIVAL Contentions: - -