A.P. PAPER MILLS LIMITED, REP. BY ITS VICE PRESIDENT (FINANCE) MR. SUDHIR BHANSALI Vs. STATE OF ANDHRA PRADESH, REP. BY ITS STATE REPRESENTATIVE, BEFORE THE SALES TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) M/s. A.P. Paper Mills Limited, Rajahmundry, a registered dealer under the A.P. General Sales Tax Act, 1957 (for short "the A.P.G.S.T. Act") is the petitioner in all these revision cases filed against the common order dated 27.09.1999 passed by the A.P. Sales Tax Tribunal, Hyderabad in T.A. Nos. 323, 325, 360, 362 and 324 of 1996. The facts in brief are as under:

(2.) However, the Deputy Commissioner revised all the said five assessments and got the turnover relating to purchase of burnt lime to tax under Section 6A of the A.P. General Sales Tax Act. Aggrieved by the same the petitioner filed appeals before the Sales Tax Appellate Tribunal of A.P. Hyderabad. By the common order under revision the Tribunal upheld the decision of the Deputy Commissioner. Hence, these revision cases under Section 22(1) of the A.P.G.S.T. Act raising the following proposed question of law:

(3.) We have heard the learned counsel for both the parties in detail.