2015 (6) TMI 1103

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....or the petitioner None appeared for the respondent ORDER This appeal, at the instance of Revenue, arises from the order dated 30.06.2000 in T.A.No. 106 of 1995 of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, raising the following substantial questions of law: "1. Whether the order of revision made by the Deputy Commissioner is valid, proper and sustainable or not? 2.....

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....rissa v. Titaghur Paper Mills Co., Ltd. [60 STC 213] , had held that there is no sale. The Tribunal had also taken note of the fact that the judgment rendered in the case of State of Madhya Pradesh v. Orient Paper Mills [40 STC 603 (S.C.) (1977)] by the Hon'ble Supreme Court, on which the Assessing Officer had relied on, was a 2-judge Bench judgment, which judgment has been specifically overruled ....