ANANSUYA TRADERS, GUNTUR Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Heard Sri M.V.K. Moorthy, learned counsel appearing for the petitioners, and the learned Assistant Government Pleader for Commercial Tax appearing for the respondent.

(2.) Since the issue in both these Tax Revision Cases is one and the same, they are disposed of by this common order.

(3.) T.R.C.Nos.79 and 239 of 2003 are filed under Sec. 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "APGST Act") assailing the order, dtd. 12/9/2002, in T.A.No.112 of 1998 and order, dtd. 12/9/2002, in T.A.No.111 of 1998 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short, "the Tribunal".)