This Tax Revision Case by the Revenue under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 ( for short “the APGST Act”) is preferred against the order of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, dated 4.6.1999 in TA No.15 of 1999 rejecting the appeal of the assessee.

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Two of law are for questions presented consideration in this appeal : (a) Whether the Tribunal erred in holding that surcharge is to be added to the basic rate of tax for the purpose of arriving at the rate of tax leviable on turnover of cement not covered by “C” or “D” forms under the CST Act.?

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(b) Whether the Tribunal erred in holding that qua Section 5A of the APGST Act turnover relating to inter-state sales is to be included in the turnover under the

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APGST Act, and turnover tax is to be added to the basic rate of tax to arrive at the rate of tax applicable to the turnover not covered by “C” or “D” forms under the CST Act. ? ”

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Both these questions, it is represented by Sri P.Balaji Varma, Spl. Government Pleader for Commercial Taxes, are covered by the judgment of the Supreme Court in DEPUTY COMMISSIONER OF SALES TAX v. ASHA HOSIERY FACTORY (P) LTD AND OTHERS^[1] . Learned counsel for the revision petitioner does not dispute the said position.

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In view of the conjoint submission, this Tax Revision Case is dismissed in the light of the law declared in ASHA HOSIERY FACTORY (P) LTD’s case ( 1 supra ). No costs.

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GODA RAGHURAM, J

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M.S. RAMACHANDRA RAO, J

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Date : 8-11-12 kk

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THE HON’BLE SRI JUSTICE GODA RAGHURAM AND

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THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO