STATE OF ANDHRA PRADESH Vs. CHOWDARY BRORS

JUDGEMENT

(1.) IN these two revision cases preferred by the State against the orders of the Sales Tax Appellate Tribunal, A. P. , Hyderabad, the learned Government Pleader for Commercial Taxes appearing for the State urges that the Tribunal is in error in granting exemption on the turnover of the assessee's business relating to collection of charges on painting auto rickshaws sold by the assessee. Both the assessing authority and the Assistant Commissioner for Commercial Taxes (Appeals), Hyderabad, rejected the assessee's plea of exemption. Admittedly the job of painting of auto rickshaws sold by the assessee was executed by the assessee. In fact no auto rickshaw will be allowed to ply in the twin cities of Hyderabad and Secunderabad unless the same are painted with yellow colour. It is true that the assessee collected charges of painting from its customers on separate bills, but it must be observed that the job of painting of auto rickshaws was an integral and inseparable part of the transactions of sale of auto rickshaws effected by the assessee. The definition of "turnover" contained in section 2 (1) (s) of the A. P. General Sales Tax Act, 1957 is wide enough to take in all sums charged by the assessee while parting with the auto rickshaws sold. The view taken by the Tribunal is undoubtedly erroneous. We accordingly set aside that portion of the orders of the Tribunal and partly allow both the tax revision cases. No costs. Advocate's fee Rs. 150 in each.

(2.) PETITIONS partly allowed. .