1994 (11) TMI 408

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....se three revision petitions relate to the same assessee are for different assessment years. They arise out of a common order of the Tribunal dated January 15, 1986.   The questions raised in these revisions are: (1) Whether the Tribunal is correct in holding that the benefit of G.O. Ms. No. 88, Revenue, dated January 28, 1977, is applicable to the assessee who is not a dealer of Andhra ....

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....n with effect from April 1, 1976, the re-rolled finished products of the steel re-rollers from the tax payable under the said Act, subject to the condition that the tax has been levied under the said Act on the sale or purchase of the raw material from which such finished products were obtained." A perusal of the above excerpt of the G.O. makes it abundantly clear that there is no condition req....