HON’BLE SRI JUSTICE B.PRAKASH RAO AND HON’BLE SRI JUSTICE R.KANTHA RAO T.R.C.NO.213 OF 1999 DATED: 18.02.2010 Between: The State of A.P. represented by the State Representative Before Sales Tax Appellate Tribunal, Hyderabad. …Petitioner And M/s. Nandishwara Decorators & Oil Mill, Nagarkurnool …Respondent HON’BLE SRI JUSTICE B.PRAKASH RAO AND HON’BLE SRI JUSTICE R.KANTHA RAO T.R.C.NO.213 OF 1999 ORDER: (Per Hon’ble Sri Justice B.Prakash Rao,J) Heard. 2. The State is the petitioner herein. The revision is filed under Section 22(1) of the A.P.G.S.T. Act, inter alia, seeking correctness of the orders, dated 25.11.1998 passed in T.A.No.203 of 1998 on the file of the Sales Tax Appellate Tribunal, A.P. Hyderabad. 3. The appeal in question was taken up with a long batch of cases by the Appellate Tribunal and the same was disposed of by a common order. Ultimately, the aspect involved being in regard to the purchase of groundnuts and selling the same to the exporters by the assessees, who are the dealers, on certain terms and conditions, inter se, agreed under the contract. The assessing authorities assessed the purchase of groundnuts as last purchase in their hands in the State. 4. Across the bar, the question that arose in the batch of cases including the present one as well before the Appellate Tribunal is no longer res integra. The Division Bench of this Court in the STATE OF ANDHRA PRADESH v. SRI VASAVI TRADERS, GADWAL AND OTHERS[1] has answered the same, one in favour of the assessee and the other in favour of revenue. 5. Following the same and in terms thereof, this revision is also disposed of accordingly. No costs. ________________ B.PRAKASH RAO __________________ R. KANTHA RAO,J Date:18.02.2010 Ccm/Kvrm HON’BLE SRI JUSTICE B.PRAKASH RAO AND HON’BLE SRI JUSTICE R.KANTHA RAO T.R.C.NO.213 OF 1999 (Per Hon’ble Sri Justice B.Prakash Rao,J) DATED: 18.02.2010 [1] 2002(35) APSTJ 189