CHOADHRY BROTHERS Vs. STATE OF A P

JUDGEMENT

(1.) Before the learned Tribunal two questions were raised. The first question was whether the painting charges for the job work undertaken by the petitioner-assessee at the request of the buyer forms part of the sale turnover. The second question was whether the Auto Trailers are not entitled to concessional rate of tax on par with passenger vehicles, vans, tempos as well as Allwyn Nissan Trucks in terms of G.O. Ms. No.659 Revenue dated 19-5-1982 read with G.O. Ms. No. 1735 Revenue dated 20-11-1981. The learned Tribunal answered both the questions against the assessee and in favour of the Revenue. Hence these tax revision cases.

(2.) As regards the opinion of the learned Tribunal on the first question, no exception can be taken thereto, in the light of the judgment of this Court in State of Andhra Pradesh v. M/s. Chowdary Bros., 7 SPSTJ 71. The opinion of the Tribunal on the first question is in conformity with the law laid down by this Court in the above judgment.

(3.) Adverting to the second question, the learned Counsel for the petitioner would strenuously contend that by necessary implication, it should be held that G.O. Ms. No.659 Revenue, dated 19-5-1982 read with G.O. Ms. No. 1735 Revenue, dated 20-11-1981 covers even the Auto Trailers and, therefore, the petitioner is entitled to concessional rates of tax on par with other kinds of passenger vehicles specified in G.O. Ms. No.659 Revenue dated 19-5-1982. The relevant portion of G.O. Ms. No.659 Revenue dated 19-5-1982 reads as under: In exercise of the powers conferred by subsection (1) of Section 9 of Andhra Pradesh General Sales Taxes Act, !957 (Act VI of 1957), the Governor of Andhra Pradesh hereby directs that the tax payable under clause (a) of sub-section (2) of Section 5 of the said Act, shall be reduced to 8 paise in the rupee on the sales of the following Motor Vehicles specified in item 1 of Schedule 1 of the said Act. (1) Pick up vans or passenger vans (4 wheelers) (a) where the van is used for carrying passengers and the seating capacity does not exceed 16; (b) where the van is used to carry goods with a registered laden weight not exceeding 4250 kgs. (2) Auto-rickshaws (three wheelers); (a) Where the auto-rickshaw is used to carry passengers and seating capacity does not exceed 4; (b)Where the auto-rickshaw is used to carry goods with a registered laden weight not exceeding 400 kgs.