STATE OF ANDHRA PRADESH Vs. BHARAT DYNAMICS LIMITED

JUDGEMENT

(1.) THIS tax revision, under Section 22(1) of the A.P. GST Act, is filed by the State against the orders of the Sales Tax Appellate Tribunal in T.A. No. 640/97, dated 31.12.2001, raising two questions of law said to be arising from the orders of the Tribunal. The questions read as under:

(2.) WHETHER rejection of 'D' forms in respect of disputed turnovers of Rs. 24,80,000 -00 and Rs. 2,47,112 -00 is proper and justified or not -

(3.) WE have considered the rival submissions and perused the record.