1994 (10) TMI 283

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..... ses can be disposed of by a common order as they arise out of the common order dated July 2, 1993 passed by the Sales Tax Appellate Tribunal, A.P., Hyderabad, in Appeal Nos. 256 and 257 of 1991. The assessee is the petitioner in these T.R.Cs. filed under section 22(1) of the A.P. General Sales Tax Act. The assessee is a "dealer" in cloth. The disputed turnover relates to silk sarees. The assessin .....

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..... r filing the objection, as such, adequate opportunity was afforded to the petitioner. The second aspect relates to production of necessary material either before the Appellate Deputy Commissioner or before the Tribunal to show that the silk sarees were handloom sarees. But on this aspect, the Tribunal noted that the purchase bills covering the disputed turnover did not indicate that the sarees wer .....

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