Special concessional turnover under section 5-B falls outside additional tax and surcharge unless expressly included.

Turnover taxed under section 5-B of the Andhra Pradesh General Sales Tax Act, 1957 is treated as a special concessional levy operating independently of the general charging provision. Because additional tax under section 5-A applies only to tax payable under section 5, it does not extend to section 5-B turnover. For the same reason, the concessional section 5-B turnover is also outside the surcharge base under section 6-B. The stated effect is that neither additional tax nor surcharge can be levied on section 5-B turnover unless the statute expressly includes it.

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Issues: (i) Whether turnover taxable under section 5-B of the Andhra Pradesh General Sales Tax Act, 1957 is liable to additional tax under section 5-A of that Act; (ii) Whether such turnover is liable to surcharge under section 6-B of that Act.

Issue (i): Whether turnover taxable under section 5-B of the Andhra Pradesh General Sales Tax Act, 1957 is liable to additional tax under section 5-A of that Act.

Analysis: Section 5-B is a special charging provision granting concessional tax for specified component parts and operates notwithstanding the rest of the Act. The liability under section 5-A arises only where a dealer is liable to pay tax under section 5. Since tax on section 5-B turnover does not arise under section 5, the additional tax provision is not attracted.

Conclusion: The turnover covered by section 5-B is not liable to additional tax under section 5-A, in favour of the assessee.

Issue (ii): Whether such turnover is liable to surcharge under section 6-B of that Act.

Analysis: The concessional tax under section 5-B is distinct from the tax base contemplated for surcharge. The special nature of section 5-B and the legislative object of granting a limited concessional rate exclude its inclusion for surcharge under section 6-B.

Conclusion: The turnover covered by section 5-B is not liable to surcharge under section 6-B, in favour of the assessee.

Final Conclusion: The impugned revisional order could not sustain the levy of either additional tax or surcharge on the section 5-B turnover, and the assessment revision was set aside.

Ratio Decidendi: A special concessional charging provision operating independently of the general charging section cannot be subjected to additional tax or surcharge unless the statute expressly brings it within the charging base.

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