( 1 ) (JUDGMENT of the Court was delivered by Obul ) this revision preferred by the State against the order of the sales Tax Appellate Tribunal In T. A, No. 376 of 1966, raises an important question whether the amendment to the proviso to Section 5 (1) of the Aadhra Pradesh General Sales Tax Act, Introduced by section 5 of the Amendment Act No. 16 of 1963 with effect from 1-8-63 empowers the assessing authority to levy tax at one rate upto the period 31-7-63 in accordance with the proviso as it stood prior to its amendment and In respect of the period subsequent to 31-7-63 at a different rate as provided for in the substituted proviso.

( 2 ) TO appreciate the question involved, we may set out the relevant facts of this case in brief. M/s. Murali Cafe, Vizianagaram (hereinafter referred to as the assessee) was assessed to tax by the deputy Commercial Tax Officer, Vizianagaram, for the year 1963-64 on 30-6-1964 on a net turnover of Rs. 2,77. 618. 21 p. out of which the turnover of meals and coffee worked oat to Rs. 2,73,996. 96 p. The Deputy Commercial) Tax Officer assessed the turnover of meals and coffee splitting it up into two parts (1) Rs. 93,113. 23 p. upto 31-7-63 at