THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR T.R.E.V.C.No. 60 of 2011. ORDER: (Per Goda Raghuram, J) Heard Sri.Dwarkanath, learned Counsel for the petitioner and the learned Government Pleader for the Revenue. This revision under Section 22(1) of the A.P.G.S.T. Act, 1957 is directed against the order dt. 1.11.2010 of the learned STAT, Visakhapatnam Bench rejecting the appeal preferred by the petitioner. T.A.No. 108 of 2010 was preferred before the STAT by the revision petitioner against the order dt. 10.12.1996 of the Appellate Deputy Commissioner, Vijayawada rejecting the Appeal No. 54/96-97 preferred against the final assessment order dt. 27.3.1996 passed by the Commercial Tax Officer, Seetharam Puram, Vijayawada. The revision petitioner is a dealer on the rolls of the C.T.O. Seetharam Puram, engaged in the business of manufacturing PVC pipes. For the tax period 1994-95 basing on the monthly returns in Form-A, the CTO passed final assessment order dt. 27.3.1996. Against which, the revision petitioner preferred unsuccessful appeals before the Appellate Deputy Commissioner and before the STAT. The core contention unsuccessfully urged in the appeals under the Act is that since Section 5A of the A.P.G.S.T. Act was introduced with effect from 18.7.1993 and was deleted with effect from 1.7.1994, during the currency of the assessment year 1994-95, the turnover for the entire year cannot legitimately be computed i.e. for a period anterior to the introduction of Section 5A and for the period subsequent to the deletion of Section 5A. As per the dates of introduction and deletion mentioned above, the relevant Section 5A of the APGST Act during currency reads as under: 5A. Levy of turnover tax: (i) Every dealer whose total turnover in a year is not less than ten lakh rupees whether or not the whole or any portion of such turnover is liable to tax under any other provisions of this Act, shall be liable to pay tax at the rate of: a) one half paise on every rupee where the total turnover is ten lakh rupees or more but less than fifty lakh rupees in a year. b) One paise on every rupee where the total turnover is fifty lakh rupees or more but less than one crore rupees in a year; and c) Two paise on every rupee where the total turnover is one crore rupees or more in a year. Provided that the turnover tax under this sub-section on petrol diesel engine oils, lubricating oils, creases and brake fluids, shall be payable at two paise on every rupee of turnover and on liquid petroleum gas and kerosene at one paise on every rupee of turnover, irrespective of the quantum of annual turnover. In rejecting the appeal, the STAT held that as of Section 5-A not only creates charge a but also provides for computation of the chargeable turnover for the purpose of its levy and as this assessment relates to the period when the provision was in operation and the provision reckons the total turnover of the business during the year in question, the order of assessment passed by the CTO suffers from no infirmity warranting further appellate intervention. We agree. We discern no infirmity in the appreciation of law or exercise of discretion by the STAT warranting revisional interference. The revision is without merits and is accordingly dismissed at the stage of admission. There shall be no order as to costs. _________________________ GODA RAGHURAM, J ___________________________ N.RAVI SHANKAR. 15.09.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR T.R.E.V.C.No. 60 of 2011. ORDER: (Per Goda Raghuram, J) Dt. 15.09.2011.