https://www.taxtmi.com/caselaws?id=157945 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. en-us Fri, 27 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 12:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157945 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. Case-Laws VAT and Sales Tax Fri, 27 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157945