THE HON'BLE SRI JUSTICE B.PRAKASH RAO And THE HON'BLE SRI JUSTICE R.KANTHA RAO T.R.C.NO.39 OF 1999 ORDER: (Per the Hon’ble Sri Justice B.Prakash Rao) Heard both the sides. This revision, filed under Section 22 (1) of the A.P. General Sales Tax Act, 1957, read with Rule 40 of the A.P. General Sales Tax Rules, 1957, arises out of proceedings in T.A.No.210 of 1995 dated 18.10.1995 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad. The sole question is in regard to the rejection of the request made by the assessee for granting exemption under G.O.No.130 dated 14.02.1989, in respect of the disputed turnovers pertaining to the sales of One-Day-Old-Chicks. After hearing the learned counsel on either side, as rightly pointed out by them, the question involved in this revision is squarely covered by the principles laid down by the Division Bench of this Court reported State of A.P., v. Bhagya Lakshmi Hatcheries Pvt. Ltd., & Ors.[1], wherein it was held in favour of the assessee. In view of the same, we do not find any merits in the above revision. The revision is, accordingly, dismissed. No costs. _________________ (B.PRAKASH RAO, J) ________________ (R.KANTHA RAO, J) 18th February 2010 RRB [1] 31 APSTJ 213 (2000)