THE HON’BLE SRI JUSTICE T. VINOD KUMAR AND THE HON’BLE SMT. JUSTICE P.SREE SUDHA TRC No.233 of 2003 ORDER:(per Hon’ble Sri Justice T.Vinod Kumar)

This Tax Revision Case is directed against the order dt.21.02.2003 in T.A.No.588 of 1998 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (for short, ‘the Tribunal’) for the assessment year 1993-94 under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 (for short, ‘the Act’).

2. Heard learned counsel for the petitioner - assessee and learned Special Standing Counsel appearing for the respondent and perused the record.

3. The case of the petitioner – assessee is that it is a registered dealer under the provisions of the Act carrying the business of works contract; and that for the assessment year 1993-94, the jurisdictional assessing authority, i.e. Commercial Tax Officer, S.D.Road Circle, had assessed the petitioner to tax on various turnovers, including levy of turnover tax and surcharge on the exempted turnover of Rs.3,19,39,603/-.

4. Petitioner – assessee further contends that though Section 5-A of the Act provided for levy of turnover tax for the period from 18.07.1993 to 31.03.1994, since, the said Section was omitted from 30.06.1994 without any saving clause in the amendment Act, the assessing authority could not have subjected the petitioner to turnover tax relating to works contract, when the assessing authority had made assessment order on 26.03.1996.

5. It is also the further case of the petitioner – assessee that aggrieved by the levy of turnover tax for the period from 18.07.1993 to 31.03.1994, it had filed the first appeal to the appellate authority and thereafter, a second appeal before the Tribunal.

6. The petitioner - assessee contends that the Tribunal had failed to note that, by amending the Act 22/95, the Legislature had omitted Section 5-A of the Act, and in the absence of any saving clause under Act 22/95, the levy of tax for the period from 18.07.1993 to 31.03.1994 would not get saved and as such, the assessment order dt.26.03.1996 levying tax on the petitioner under Section 5-A of the Act, would be wholly without jurisdiction.

7. Petitioner – assessee contends that since Section 5-A of the Act, which was omitted under Act 22/95, was brought back on the statute book again vide Act 27/96 with effect from 01.07.1994 to 31.03.1995, during the period 18.07.1993 to 31.03.1994 and 01.04.1995 to 30.06.1994, inasmuch the Section itself did not exist, no turnover tax can be levied on the petitioner.

8. Per contra, learned Special Standing Counsel appearing on behalf of the respondent would contend that by virtue of operation of Section 8 of the Telangana General Clauses Act, 1891, the omission of Section 5-A of the Act by Act 22/95 would not get affected and thus, the petitioner is liable to turnover tax under Section 5-A of the Act for the period from 18.07.1993 to 31.03.1994,.

9. Learned Special Standing Counsel would further contend that since, the provision of Section 5-A of the Act existed during the relevant assessment year/period, the same would be applicable, even though the same had been omitted subsequently and it is for the said reason, the assessing authority had imposed the levy which has been affirmed by the first appellate authority as well as by the Tribunal.

10. We have taken note of the respective contentions urged.

11. Though on behalf of the revision petitioner – assessee, it is contended that levy of turnover tax for the period from 18.07.1993 to 31.03.1994 under Section 5-A of the Act cannot be resorted to as the said provision was repealed subsequently without saving clause, the Tribunal, while dealing with the aforesaid contention, had noted that the assessing authority had levied turnover tax only for the period from 18.07.1993 and not for the whole year and thus, the same has been correctly levied.

12. Before us, on behalf of the petitioner – assessee, it is contended that the Tribunal having failed to deal with the sp