SYED SHAH MOHAMMED QUADRI. J, J.

( 1 ) THE question which falls for consideration in this writ petition, is the scope of exigibility of sales-tax under Section 5-E of the Andhra Pradesh general Sales Tax Act, 1950 (for short the Act ) on the hire charges collected by a person on supply of machinery for execution of his work to any contractor.

( 2 ) THE sales-tax before the Forty-sixth Amendment of the Constitution was a tax on sales or purchase of goods. But the tax base has undergone a sea-change due to insertion of Clause 29-A in Article 366 by the Constitution (Forty-sixth Amendment) Act, 1982. We may notice here Clause 29-A of article 366. "29a "tax on the sale or purchase of goods" includes (a) a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (b) a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract. (c) a tax on the delivery of goods on hire purchase or any system of payment by instalments; (d) a tax on the transfer of the right to use any goods for any purpose (whether or not for a specified period)

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