Surcharge on concessional tax under the sales tax incentive provision is not leviable under the surcharge clause.

Surcharge under section 6-B of the Andhra Pradesh General Sales Tax Act is not leviable on concessional tax paid under section 5-B. Section 6-B applies surcharge to tax payable under the Act, and its explanation extends the term to certain additional and concessional taxes, but section 5-B is a special incentive provision granting concessional tax on specified goods used as components in goods manufactured in the State. Read together, the provisions show that the surcharge mechanism does not extend to the special concessional tax under section 5-B, although concessional tax under other provisions may still fall within the surcharge net. The assessee therefore was not entitled to relief.

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Issues: Whether surcharge under section 6-B of the Andhra Pradesh General Sales Tax Act, 1957 is leviable on concessional tax charged under section 5-B of the Act.

Analysis: Section 6-B levies surcharge on tax payable under the Act and its explanation expands the expression "tax under this Act" to include additional tax, concessional tax and other tax payable under sections 6 or 6-A. Section 5-B, however, is a special incentive provision granting concessional tax on specified goods sold for use as components in goods to be manufactured in the State. Reading sections 5-B and 6-B together, the special concessional tax under section 5-B is outside the surcharge provision, while concessional tax under other provisions may fall within it.

Conclusion: Surcharge under section 6-B is not leviable on concessional tax payable under section 5-B; the challenge failed and the assessee was not entitled to relief.

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