JUDGMENT The judgment of the Court was delivered by SYED SHAH MOHAMMED QUADRI, J. - The question which is canvassed in these revision cases is common, therefore, they are heard together and are being disposed of by a common order. The question is "whether on the facts and circumstances of the case the Central excise duty amounts relating to sales, under a special scheme reimbursable to the petitioner as an incentive, shown in the invoices without being collected from the buyer, would form part of the sale consideration so as to be taxable turnover." The learned counsel for the petitioner relies on a judgment of a Division Bench of this Court in Sakthi Engineering Co. v. State of Andhra Pradesh [1993] 91 STC 59 in support of his contention that they do not form part of turnover. A similar question came up for consideration of the Division Bench of this Court in that case and it was held that tax on such excise duty was not payable by the customer, namely, the Electricity Board as it did not form part of the taxable turnover. But the learned Government Pleader brought to our notice a judgment of another Division Bench of this Court in Sakti Engineering Company v. State of Andhra Pradesh [1989] 75 STC 215. In that case it was held that as the assessee has collected sales tax from the purchaser-customer, it cannot be allowed to retain the amount so collected and claim exemption. It may be pointed out that the said judgment in Sakti Engineering Company v. State of Andhra Pradesh [1989] 75 STC 215 (AP) was reviewed in Shakti Engineering Company v. Commercial Tax Officer [1990] 78 STC 421 (AP) and that judgment was set aside. In view of this position, the learned Government Pleader cannot rely on the judgment in Sakti Engineering Company v. State of Andhra Pradesh [1989] 75 STC 215 (AP). The result of the discussion is that as the petitioner-assessee did not collect the excise duty from the customer-purchaser, it did not form part of the consideration. Therefore, it cannot be taken as part of turnover. In this view of the matter, we set aside the order of the Tribunal and allow the revisions. However, we make it clear that the sales tax shown in the bills and collected by the assessee from the customer-purchaser should be refunded to the customer-purchaser. Therefore, it cannot be taken as part of turnover. In this view of the matter, we set aside the order of the Tribunal and allow the revisions. However, we make it clear that the sales tax shown in the bills and collected by the assessee from the customer-purchaser should be refunded to the customer-purchaser. Subject to the above direction, the tax revision cases are allowed. No costs. Petitions allowed.