1995 (6) TMI 191

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....2(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act"), is by the dealer registered under the said Act. The short question that arises for consideration is how should the rate of additional tax be applied for assessment of the turnover of the petitioner under section 5-A of the Act? The turnover of the petitioner for the said assessment year was determined at Rs. 1,18,32,9....

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.... to pay tax under sections 5, 5-C, 5-E, 6, 6-A and 6-C shall, in addition to the tax payable under those sections pay for each year a tax on his turnover liable to tax at the rate of- (a) one-half paise on every rupee where the total turnover for the year is three lakh rupees or more but less than fifty lakh rupees; (b) one paisa on every rupee where the total turnover for the year is fifty lakh....

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....half paise on every rupee. We are afraid, we cannot accede to the contention of the learned counsel for the petitioner. A plain reading of section 5-A of the Act, extracted above, makes it clear that the said section classifies the dealers in three categories. The dealers having net turnover between Rs. 3 lakhs and Rs. 50 lakhs fall in the first category. The dealers having turnover of more than....