RAMANUJAM, J.

In this tax revision case filed by the revenue, the decision of the Sales Tax Appellate Tribunal holding that the turnover of Rs. 9, 55, 485.78 could not be brought to charge under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, has been challenged.

2. The assessees are building contractors and engineers. For the assessment year 1980-81, they reported a taxable turnover of Rs. 54, 161.96. This however did not include a turnover of Rs. 9, 55, 485.78 which represented the purchase value of sand and blue-metal from unregistered dealers, which the assessee had used in the construction of the buildings. The assessee claimed that the said sum of Rs. 9, 55, 485.78 representing the purchase price of blue-metal and sand cannot be brought to charge under section 7-A of the Act. That contention was negatived by the assessing authority and the said turnover was brought to charge. The matter was taken in appeal to the Appellate Assistant Commissioner, who also sustained the levy under section 7-A of the Act on the said turnover. Thereafter, the matter was taken up in further appeal to the Sales Tax Appellate Tribunal by the assessee denying his liability