BILAL NAZKI, J. ( 1 ) BOTH the revisions raise same questions of fact and law therefore they are decided by this common judgment. The petitioners in both the petitions are manufacturers of cotton yarn. The petitioner in TRC No. 26/93 filed return in Form cst VI for the assessment year 1984-85 reporting a net turnover of Rs. 1,80,59,097. 86. The Commercial Tax Officer determined the net turnover of Rs. 1,80,83,849. 97 and subjected the same to tax at different rates. The petitioner in TRC No. 34/93 filed return in Form CST VI for the assessment year 1984-85 reporting a net turnover of rs. 11,85,471. 50. The Commercial Tax officer determined the net turnover at rs. 1,38,63,780. 00 and subjected the same to tax at different rates. In the first case, i. e. , TRC No. 26 of 1993 the assessee had claimed exemption on a turnover of rs. 7,742. 00 which represented yarn cess collection. In the second case the assessee had claimed exemption on a turnover of rs. 3,606. 00 which represented yarn cess collection. The assessees had claimed exemption on turnover on the ground that yarn cess collected by it from the purchasers of the cotton yarn does not form part of taxable turnover as it was collected under Section 5-A (1) of the Textiles committee Act as the same had been paid to the Textile Committee. The assessing authority did not accept the contention of the petitioners and rejected the claim of exemption made by the petitioners. The assessing authority held that as per section 2 (h) of the CST Act, 1956 the sale price means the amount payable to a dealer in consideration for the sale of any goods less by any sum allowed as cash discount and treated the yarn cess collections by the petitioner from its purchasers though collected separately as forming part of turnover. The petitioners aggrieved of the orders of the assessing authority filed first appeal before the Appellate Deputy commissioner (CT), Kurnool. The petitioners prayed in the appeal that, insurance, yarn cess and inter-State sales be exempted while determining the turnover. By order dated 17-4-1989 the learned appellate Deputy Commissioner dismissed the appeal filed by the petitioners. Thereafter another appeal was filed before the Sales tax Appellate Tribunal. The Tribunal allowed the appeals with regard to insurance and inter-State sales but dismissed the appeals in respect of yarn cess. By order dated 17-4-1989 the learned appellate Deputy Commissioner dismissed the appeal filed by the petitioners. Thereafter another appeal was filed before the Sales tax Appellate Tribunal. The Tribunal allowed the appeals with regard to insurance and inter-State sales but dismissed the appeals in respect of yarn cess. Now, the orders have been challenged through these trcs. ( 2 ) THE only question to be determined by this Court is whether the yarn cess paid under the Textiles Committee Act, collected by the petitioners would be part of the turnover for the purposes of levying sales tax. ( 3 ) MANY judgments have been cited by the learned Counsel for the parties but we feel that the matter is no longer res integra and is already covered by a judgment of Supreme Court in Mc Dowell and Co Ltd. , v. Commercial Tax Officer, (1985) 59 STC 277. In order to apply the judgment of the Supreme Court referred to above certain provisions of Sales Tax Act and Textile committees Act are taken note of. The committee is established under Section 3 of the Textiles Committee Act, 1963. Section 4 of the Act gives functions of the Committee which includes, "undertake, assist and encourage, scientific, technological and economic research in textile industry and textile machinery". Section 5 gives powers of the Committee and Section 5-A imposes cess on textiles and textile machinery manufactured in India. Section 5-A is reproduced below: "5-A. Imposition of cess on textiles and textile machinery manufactured in india : (1) There shall be levied and collected as a cess for the purposes of this Act a duty of excise on all textiles and on all textile machinery manufactured in India at such rate, not exceeding one per cent, ad valorem as the Central government may, by notification in the Official Gazette, fix: provided that no such cess shall be levied on textiles manufactured from out of handloom or powerloom industry. (2) The duty of excise levied under sub-section (1) shall be in addition to any cess or duty leviable on textiles or textile machinery under any other law for the time being in force. (2) The duty of excise levied under sub-section (1) shall be in addition to any cess or duty leviable on textiles or textile machinery under any other law for the time being in force. (3) The duty of excise levied under sub-section (1) shall be collected by the committee, in accordance with the rules made in this behalf, from every manufacturer of textiles or textile machinery (hereinafter in this section and in Sections 5-C and 5-D referred to as the manufacturer ). 4. The manufacturer shall pay to the committee the amount of the duty of excise levied under sub-section (1) within one month from the date on which he receives a notice of demand therefore from the Committee. 5. For the purpose of enabling the committee to assess the amount of the duty of excise levied under sub-section (1) (a) the Committee shall, by notification in the Gazette of India, fix the period in respect of which assessments shall be made; and (b) every manufacturer shall furnish to the Committee a return, not later than fifteen days after the expiry of the period to which the return relates, specifying the total quantity of textiles or textile machinery manufactured by him during the said period and such other particulars as may be prescribed. 6. If any manufacturer fails to furnish the return referred to in sub-section (5) within the time specified therein, or furnishes a return which the Committee has reason to believe is incorrect or defective, the Committee may assess the amount of the duty of excise in such manner as may be prescribed. 7. Any manufacturer aggrieved by an assessment made under this section may appeal to the Tribunal, constituted under Section 5-B for cancellation or modification of the assessment". From bare perusal of Section 5-A it becomes clear that the cess levied under the Act is in the nature of excise duty. Yarn cess which can be termed as excise duty is otherwise also defined by Supreme court in various judgments including a. B. Abdul Kadir v. State of Kerala, (1976) 2 SCR 690 . The Supreme Court stated that, excise duty is a tax on articles produced or manufactured in the taxing country. Generally speaking the tax is on the manufacturer or the producer, yet laws are to be found which impose a duty of excise at stages subsequent to the manufacture or production. The Supreme Court stated that, excise duty is a tax on articles produced or manufactured in the taxing country. Generally speaking the tax is on the manufacturer or the producer, yet laws are to be found which impose a duty of excise at stages subsequent to the manufacture or production. In Guruswamy and Co. v. State of Mysore, (1967) 1 SCR 548 , the Supreme Court held that, in order to be a cess which is termed as excise duty, it must be levied on goods and the taxable event must be the manufacture or production of goods. Applying these principles and going by the language of Section 5-A there is no doubt that the cess levied under the textiles Committee Act, 1963 is in the nature of excise duty and whether the excise duty becomes part of turnover for the purpose of sales tax or not is covered by judgment of Supreme Court referred to above (supra ). The turnover has been defined in Sales Tax Act as : "turnover" means (i) the total amount set out in the bill of sale excluding the amount collected towards the tax or the tax due under the Act whichever is less; (ii) the total amount of consideration for the sale or purchase of goods excluding tax due under the Act as may be determined by the assessing authority, if the bill of sale does not set out correctly the amount for which the goods are sold; or (iii) if there is no bill of sale, the total amount charged as the consideration for the sale or purchase of goods by a dealer either directly or through another, on his own account or on account of others, whether such consideration be cash, deferred payment or any other thing of value and shall include (a) the value of any goods as determined by the assessing authority, (i) to have been used or supplied by the dealer in the course of execution of the works contract; (ii) to have been delivered by the dealer on hire purchase or any other system of payment by instalments; (iii) to have been supplied or distributed by a society including a co-operative Society, club, firm or association to its members, where the cost of such goods is not separately shown or indicated by the dealer and where the cost of such goods is separately shown or indicated by the dealer, the cost of such goods as shown or indicated; (b) any other sum charged by the dealer for anything done in respect of goods sold at the time of, or before, the delivery of the goods; (c) any other sum charged by the dealer, whatever be the description, name or object thereof; and (d) the aggregate of amounts charged under Section 5-C or realisable under Section 5-E. Provided that in the case of a sale by a person whether by himself or through an agent of agricultural or horticultural produce grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, the amount of consideration relating to such sale shall be excluded from his turnover when such produce is sold in the form in which it was produced, without being subjected to any physical, chemical or other process for being made fit for consumption save mere cleaning, grading or sorting. Explanation:subject to such conditions and restrictions, if any, as may be prescribed in this behalf. (i) any cash or other discount on the price allowed in respect of any sale and any amount refunded in respect of articles returned by customers shall not be included in the turnover; (ii) where for accommodating a particular customer, a dealer obtains goods from another dealer and immediately disposes of the same to the said customer the sale in respect of such goods shall be included in the turnover of the latter dealer, but not in that of the former". ( 4 ) THE Supreme Court was considering a similar matter in Mc Dowell and Co. , Ltd. v. Commercial Tax Officer, (supra) where the question decided was, whether the excise duty paid by the appellants was part of turnover or not? this case was decided by a Constitutional bench of the Supreme Court. Under the a. P. Excise Act, 1968 buyers of Indian liquor from the appellant s distillery obtain distillery passes for release of liquor after making payment of excise duty. They would be issued a bill or invoice. On presentation of this invoice or bill the liquor would be released. The assessee s books of account did not contain any reference as to excise duty paid by the purchaser. The assessee paid tax payable by it under the Sales Tax act on the basis of turnover reflected by it in its books of account excluding the excise duty. On the basis of the books and returns the assessee was assessed for sales tax but later the assessing officer was of the view that the company had failed to include the excise duty paid on liquor sold by it to wholesalers. The assessing authority called upon the assessee as to why assessment may not be reopened. The assessee moved the High Court, failed in the High Court carried the matter to the supreme Court and a Bench of the Supreme court decided the matter in a judgment which is reported in Mc. Dowell and Co. Ltd. v. Commercial Tax Officer, VII Circle, hyderabad, (1977) 39 STC 151. The supreme Court was of the view. "we hold that intending purchasers of the Indian liquor who seek to obtain distillery passes are also legally responsible for payment of the excise duty which is collected from them by the authorities of the Excise Department. Dowell and Co. Ltd. v. Commercial Tax Officer, VII Circle, hyderabad, (1977) 39 STC 151. The supreme Court was of the view. "we hold that intending purchasers of the Indian liquor who seek to obtain distillery passes are also legally responsible for payment of the excise duty which is collected from them by the authorities of the Excise Department. " after this judgment rules were amended by the State of Andhra Pradesh and on the basis of amended provision the assessing officer issued a fresh notice proposing to include the excise duty paid in the turnover for the relevant year. Thereafter the assessee again moved the High Court. The High court dismissed the writ petition and the matter went again before the Supreme Court. In this judgment (supra) the Supreme Court was clearly of the view that the excise duty was part of the turnover. ( 5 ) IN the present case it is on record that the duty paid under Textiles Committee act has been passed on to the consumers and in terms of Section 2 (1) (s) of the sales Tax Act the duty paid is part of the turnover. Therefore, following the judgment of the Supreme Court, we hold that the cess paid under the Textiles committee Act being in the nature of excise duty is part of the turnover for the purposes of sales tax and we do not find any ground to interfere in the order passed by the Tribunal. ( 6 ) THE TRCs are accordingly dismissed.