TaxTMI 
TaxTMI 
2000 (11) TMI 1193
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....of the common order passed by the Commissioner of Commercial Taxes, Hyderabad, the first respondent herein. The question that falls for our consideration in both the appeals is common and hence both the appeals were heard together and they are being disposed of by this common order. 2.. The precise question that fell for consideration before the appellate authority and the revisional authority is....
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....of supply and receipt of the oil is maintained and the view taken by the assessing authority to the contrary is untenable. The Commissioner in his order, after referring to the way bills, has generally observed that the way bills themselves are not the proof to show that the very same oil which was purchased in the State of Andhra Pradesh and sent to Raichur for refining was refined and sent back ....
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.... opinion, having regard to the specific direction earlier given by the Sales Tax Appellate Tribunal by its order dated May 25, 1987 the appellate authority as well as the revisional authority ought to have considered all the relevant documents relating to every oil transaction from Andhra Pradesh State to Raichur refinery and back during the assessment years 1980-81 and 1981-82 and recorded the fi....