STATE OF A P Vs. AMPRO FOOD PRODUCTS LIMITED HYDERABAD

JUDGEMENT

(1.) These three Tax Revision Cases arise out of the orders of assessment of the turn over relating to the assessment years 1979-80 and 1980-81. The Assessee In the three T.R.Cs., is the same. They arose out of a common order of the Sales Tax Appellate Tribunal T.A.No. 24 of 1982 and T.A.No. 25 of 1982 which were disposed of on August 29, 1984. The State preferred T.R.C.No. 151 of 1985 against the common order relating to the assessment year 1979-80 and T.R.CNo. 154 of 1985 against the said common order relating to the assessment year 1980-81. The assessee also filed T.R.C.No.195 of 1985 against the said order relating to the assessment year 1980-81.

(2.) As these cases are connected, they are heard together and they are being disposed of by a common order.

(3.) At the outset, we may note that the assessee does not press T.R.C.No. 195 of 1985. Now we are left with T.R.C. Nos. 151 and 154 of 1985 only filed by the State.