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 Se