STATE OF ANDHRA PRADESH Vs. ASWANI INDUSTRIES

JUDGEMENT

(1.) THESE two T.R.Cs. are directed against the order of the Sales Tax Appellate Tribunal in T.A. No. 1042 of 1979 dated August 26, 1985. T.R.C. No. 38 of 1986 is filed by the State and T.R.C. No. 97 of 1986 is filed by the assessee.

(2.) THE short question that arises for consideration is whether the order of the Tribunal which is the subject -matter of these T.R.Cs. is valid in law.

(3.) THE learned Government Pleader contends that the Tribunal being the final authority of facts ought to have decided as to whether the goods in question are water disc or wheel caps/hub -caps; therefore the order of the Tribunal has to be set aside.