FENO PLAST PRIVATE LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) These two tax revision cases and the writ petition arise out of the same facts and raise common questions of fact and law, therefore they are heard together and are being disposed of by a common order.

(2.) The State is the petitioner in the tax revision cases and the assessee is the respondent in them. The writ petition is filed by the assessee-respondent.

(3.) By a common order dated 12/06/1989, the Sales Tax Appellate Tribunal, Hyderabad, allowed three tax appeals. Here we are concerned with two tax appeals. T.R.C. No. 284 of 1990 is filed against the order in Tax Appeal No. 197 of 1989 which relates to the assessment under the Central Sales Tax Act, 1956 (for short "the CST Act"), for the assessment year 1987-88 and T.R.C. No. 320 of 1990 is filed against the order in T.A. No. 219 of 1989 which relates to the assessment of the tax for the year 1987-88 under the Andhra Pradesh General Sales Tax Act, 1957 (for short "the APGST Act").