Y. V. ANJANEYULU, J.

( 1 ) THESE two tax revision cases are filed by the State and they relate to the assessment years 1973-74 and 1975-76. The A. P. Housing Board is the respondent. It appears the Commercial Tax Officer, VI Circle, Hyderabad, gathered information that the respondent had effected sales of unused application forms, iron scrap, etc. The Commercial Tax Officer was of the view that the sales so effected by the respondent were liable to be taxed under the A. P. General Sales Tax Act ("the Act", for short) and that the respondent could be regarded as a "dealer" for the purpose of section 2 (1) (e) of the Act. The Commercial Tax Officer initiated assessment proceedings and assessed the respondent, inter alia, for the assessment years 1973-74 and 1975-76 on the following items : @@------------------------------------------------------------------------ Particulars Assessment year Assessment year 1973-74 1975-76 ------------------------------------------------------------------------ Rs. Rs. 1. Sale of application forms. 56,500-00 1,60,336-00 2 Sale of tender forms. 6,400-00 24,441-00 3 Cost of registration plans. 4,600-00 6,353-00 4 Sales of dismantled material. 67,200-00

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