STATE OF TELANGANA Vs. >SACHDEV SPORTS COMPANY

JUDGEMENT

(1.) Both these Revisions are filed by the State of Telangana under Section 34(1) of the Telangana Value Added Taxes Act, 2005 ( for short 'the Act') challenging orders dt.16.04.2019 passed in T.A.Nos.39 of 2017 and T.A.No.40 of 2017 of the Telangana VAT Appellate Tribunal, Hyderabad ( for short 'the Tribunal').

(2.) The respondent in both these Revisions is a registered dealer under the Act and an assessee on the rolls of the Commercial Tax Officer, M.G. Road Circle, Hyderabad.

(3.) The respondent deals in sports goods including 'sports shoes' and 'sports apparel'.