JUDGMENT Bilal Nazki, J. All these revisions raise same questions of law and fact and therefore, they are being disposed of together by this common judgment. For facts, we are taking up the matter pertaining to T.R.C. No. 10 of 2000. The assessees are manufacturers and sellers of M.S. Ingots. They were assessed by Commercial Tax Officer for different assessment years. The assesses claimed that they were entitled to an exemption of sales tax on Ingots as the Ingots were manufactured by using iron scrap as raw-material which had already suffered tax. This contention was not accepted by the Tribunal. In the alternative, the assessees had contended that they were entitled to set off in terms of G.O. Ms. No. 1194 Revenue (S) Dept., dated 17.07.1984 and G.O. Ms. No. 774, Revenue (S) Dept., dated 09.07.1985 with respect to the tax paid on scrap while purchasing it. This contention was accepted by the Tribunal and therefore, these revisions. G.O. Ms. No. 1194, dated 17.07.1984 lays down - "Exemption of tax on sales of scrap made to Mini-steel Plants-cum-Rerollers : Notification : In exercise of the powers conferred by sub-section (1) of Section 9 of the Andhra Pradesh General Sales Tax Act, 1957, (Andhra Pradesh Act VI of 1957) and in supersession of the Notification I issued with G.O. Ms. No. 498 Revenue dated 20th March, 194 and published at page 1 of part I, Extraordinary, of the Andhra Pradesh Gazette dated the 21st of March, 1984, of Governor of Andhra Pradesh hereby exempts from the tax payable under the said Act with effect from the 1st April, 1984, the sales of iron and steel scrap referred to in Item 2 of the Third Schedule to the said Act, made by the dealers to the Mini Steel Plants-cum-Rerollers situated within the State of Andhra Pradesh for the purpose of manufacture of Steel ingots or Billets or Re-Rolled finished products within the State subject to the condition that if the turnover claimed by the dealer to be comprising the sales of iron and steel scrap to the Mini Steel Plants and Mini-Steel plaints-cum-Rerollers situated within the State covered by the declaration mentioned below issued to the effect that it has purchased the scrap for the purpose of manufacture of ingots/billets or re-rolled finished products within the State. FORM OF DECLARATION Serial No. --------- Date : ----------- 1. FORM OF DECLARATION Serial No. --------- Date : ----------- 1. Name and address of the Mini Steel plant/Mini Steel Plant-cum-Reroller : 2. No. of Registration Certificate Under Section 12 of the Andhra Pradesh General Sales Tax, 1957 and the authority By whom issued : 3. Name and address of the selling Dealer from whom the Mini Steel Plant or the Mini Steel Plant-cum-Reroller purchased the scrap : (a) Invoice No. and date : (b) Description of the Scrap : (c) Quantity set out in the Bill : (d) Amount set out in the Bill : I, hereby declare that the purchase of the above scrap is for the purpose of manufacture of Ingots/Billets of Rerolled Products in our Mini Steel Plant/Mini Steel-Plant-cum-Rerolling Unit situated inside the State. Signature of the Declarant Status and relationship to the dealer NOTE : This G.O. applies only to Mini-Steel Plants and Re-rollers." A bare perusal of this G.O. shows that there was tax exemption on the sale of iron and steel scarp referred to in item 2 of the Third Schedule of the Act, made by dealers to the Mini Steel Plants-cum-Rerollers situated within the State of Andhra Pradesh for the purpose of manufacture of Steel Ingots or Billets or Re-Rolled finished products within the State. So, what was exempted was sale of iron and steel scrap made by dealers to the Mini Steel Plants-cum-Rerollers situated within the State of Andhra Pradesh. This G.O. was issued on 17.07.1984 and another G.O. was issued on 09.07.1985, being G.O. Ms. No. 774, Revenue (S) Department. So, what was exempted was sale of iron and steel scrap made by dealers to the Mini Steel Plants-cum-Rerollers situated within the State of Andhra Pradesh. This G.O. was issued on 17.07.1984 and another G.O. was issued on 09.07.1985, being G.O. Ms. No. 774, Revenue (S) Department. It lays down - "Set-off of tax paid on ingots or billets or rerollable scrap : In exercise of the powers conferred by sub-section (1) of the Section 9 of the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act VI of 1957) the Governor of Andhra Pradesh hereby direct that where a tax has been levied and collected under the said Act in respect of the sale or purchase inside the State of steel ingots or billets or rerollable scrap referred to in Item 2 of the Third Schedule to the said Act, the tax leviable under Section 6 of the said Act on the rerolled finished products manufactured within the State from out of such ingots or billets or rerolled scrap by the steel rerollers and Mini Steel Plants-cum-Rerollers (in case of purchase of ingots, billets and rerollable scrap by them in the State) situated within the State of Andhra Pradesh and sold inside the State shall be reduced by the amount of tax levied and collected on such ingots, billets and rerollable scrap with effect from 1st April, 1985." A perusal of this G.O. would show that where tax was collected on scrap, it would be reduced on the finished product. Therefore, the contention of the assesses was that in the first instance, they were exempt under G.O. Ms. No. 1194 on the first sale, but in any case if it has been paid, they were entitled to a set off. The contention of the Revenue on the other hand was that in terms of G.O. Ms. No. 1194, a declaration, which forms part of the G.O., had to be made by the dealer, at the time of first sale of the scrap. If no such declaration was made, G.O. Ms. No. 774 would not apply. The learned counsel for the assesses, however, relied on a judgment of this Court in Arun Ispat Udyog, Secunderabad v. State of A.P. ( 2003 (4) ALD 45 ). This judgment was altogether on a different factual matrix. If no such declaration was made, G.O. Ms. No. 774 would not apply. The learned counsel for the assesses, however, relied on a judgment of this Court in Arun Ispat Udyog, Secunderabad v. State of A.P. ( 2003 (4) ALD 45 ). This judgment was altogether on a different factual matrix. There is nothing on record to show that when dealers purchased the scrap, tax was paid, and as a matter of fact, it is nowhere contended that any declaration was given in terms of G.O. Ms. No. 1194. The Form of Declaration attached to G.O. Ms. No. 1194 lays down that the name and address of the selling dealer from whom the Mini Steel Plant or the Mini Steel Plant-cum-Reroller purchased the scrap. It has to give particulars like Invoice Number and date, Description of the Scrap, quantity set out in the Bill and amount set out in the Bill. G.O. Ms. No. 774 would not apply at all because its application depends on the fact that the tax had been paid by the dealer, who had manufactured the finished good. We do not agree with the Tribunal's reasoning that whether there was a declaration or no declaration, the benefits of G.O. Ms. No. 1194 would be available. Since there was no factual basis laid down that tax had been paid by the first dealer when the scrap was purchased, the assesses could not claim any benefits under G.O. Ms. No. 774. For these reasons, we allow the revisions, set aside the order of the Tribunal.