A. Gopal Reddy, J.

These revision petitions under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for brevity, "the Act"), by a dealer registered under the provisions of the Act, are directed against the orders of the Sales Tax Appellate Tribunal, Hyderabad, dated January 30, 2009, in T.A. Nos. 1272, 1273 and 1274 of 2003.

The brief facts leading to the disposal of these revision cases are stated as follows :

The petitioner was a dealer engaged in works contract and registered under the provisions of the Act and is an assessee under the rolls of Commercial Tax Officer I, Kadapa. In the course of its business activities, he undertakes various civil construction works as a competitive price quoted by it for the execution of the entire work, which in the sales tax parlance is termed as a works contract, and the consequence insofar as the Act is concerned, is when the dealer like the petitioner executes a works contract, the value of the taxable goods involved in the execution of the works contract attracts tax liability under the provisions of the Act and the machinery for determination of the tax liability is set in motion and quantified, and the dealer called upon to pay the corresponding tax. The petitioner - dealer, who was assessed by the Commercial Tax Officer I, Kadapa, for the years 1998-99, 1999-2000 and 2000-01 was granted exemption in the turnover of Rs. 8,79,695 under the following heads :

1. Depreciation on vehicle : Rs. 1,41,855

2. Maintenance expenses on tipper : Rs. 3,37,423

3. Consumables : Rs. 4,00,417

- : Rs. 8,79,695

The Deputy Commissioner, Commercial Tax, Chittoor Division revised the order of the assessing authority and issued a show-cause notice, dated April 21, 2003, proposing to restrict the deductions allowed by the Commercial Tax Officer on the ground that the petitioner is not eligible for deduction in the turnover under the heads, viz., depreciation on vehicles and tripper maintenance and that the petitioner has not furnished the details of cost of consumables used in the execution of works contract. Though the petitioner has filed its objections, dated June 18, 2003, the Deputy Commissioner has passed order dated July 31, 2003, holding that the assessee is not eligible for exemption under rule 6(2) of the A.P. General Sales Tax Rules, 1957 (for brevity, "the Rules") and liable to tax under section 5(f) of the Act including the amounts which were given exemption by the Commercial Tax Officer, viz., depreciation on vehicles, maintenance expenses on tippers and consumables. On appeals being filed by the petitioner, the Sales Tax Appellate Tribunal by the impugned order dismissed the appeals confirming the order of the Deputy Commissioner. Hence, the present revisions.

Sri S. Dwarakanath, learned counsel for the petitioner, contends that the proviso to section 5(f) and Fourth Schedule to the Act deal with exemption of tax on the goods involved in the execution of the works contract. The entire controversy is how to determine the value of the goods. Relying upon rule 6(3)(ii) of the Rules, he contends that when the dealer is not maintaining accounts to determine the value of the goods, the assessing authority can decide the same. Rule 6(2) of the Rules is not exhaustive but it is only illustrative. It was further contended that though rule 6(2) of the Rules enumerates certain categories of amounts, that are to be deducted from the turnover, still the assessing authority, depending on the facts of each case can deduct the amounts which are similar to the categories mentioned in (a) to (i), though had different nomenclature. But the assessing authority must give detailed reasons. The directions issued under the sales tax manual are binding on the assessing authority as well as the Deputy Commissioner for granting exemption. The contractor has to spend certain amounts for maintenance of trippers owned and used in execution of contract and, therefore, the same is liable to be deducted.