STATE OF ANDHRA PRADESH Vs. AMPOWER EQUIPMENT

JUDGEMENT

(1.) Tax Revision Case No.123 of 2009 is filed by the petitioner/ Revenue to revise the order of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short, 'STAT') in Tribunal Appeal No.470 of 2003, dtd. 30/1/2009 for the assessment year 1996-97.

(2.) Tax Revision Case No.150 of 2009 is filed by the petitioner/ revenue to revise the order of the STAT in Tribunal Appeal No.469 of 2003 dtd. 30/1/2009 for the assessment year 1995-96.

(3.) Since both the Tax Revision Cases arise out of common questions of law and the parties are one and the same except for different assessment years, the same are heard together and are being disposed of by this common order.