STATE OF ANDHRA PRADESH Vs. SEETHARAMA CASHEW COMPANY

JUDGEMENT

(1.) WE have heard Sri P. Balaji Varma, the learned Special Standing Counsel for Commercial Taxes appearing for the petitioner as well as Sri Shaik Jeelani Basha, learned Counsel appearing for the respondent. This Revision Petition is preferred by the State against the order of the Sales Tax Appellate Tribunal, A.P., Visakhapatnam Branch, dated 13.1.2012 in T.A. No. 177 of 2003. The question of law formulated in the Memorandum of Grounds reads as under:

(2.) HOWEVER , we found that the Tribunal below recorded a clear finding with regard to the movement of goods to Nepal as under: