JUDGMENT V. V. KAMAT, J. This revision petition urges a neat question of law as to whether the turnover tax under section 5(2A) of the Kerala General Sales Tax Act, 1963 can be levied on sales tax collected by the assessee. It appears that the assessing authority took the view that the sales tax collected forms part of the turnover and as such the same is liable to tax under section 5(2A) of the Act. The first appellate authority also concurred with the finding. However the Tribunal took the view that the sales tax collected cannot be added for levying turnover tax and accordingly directed the assessing authority to exempt sales tax collection from levying turnover tax. The Revenue therefore comes to this Court by way of this tax revision case under section 41(1) of the Kerala General Sales Tax Act, 1963. The situation is neatly covered by the Division Bench decision of this Court in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Canara Workshop Limited [1994] 95 STC 507 wherein this Court has considered the term "turnover" clearly providing that it means the aggregate amount for which the goods are either bought or sold. As a result thereof the Division Bench has ruled that the aggregate amount would clearly include the sales tax also. Consequently it is held that section 5(2A) of the Act which levies turnover tax forms part of the same section which levies sales tax and there is no reason to hold that the term turnover has a different meaning for the purposes of turnover tax. Learned counsel for the assessee has also placed before us an order of the apex court with regard to the same position but in the case of different assessees-Messrs. Lamina Suspension Products (P) Ltd., to show us that the special leave petition of the Revenue is dismissed by the order dated November 4, 1994 which was against the subject-matter in T.R.C. Nos. 158 and 159 of 1994 of this Court, special leave petitions being 12078 and 12079 of 1995. In view of the above position tax revision case stands dismissed. Revision petition dismissed.