ORDER : P.SAM KOSHY, J. 1. Heard Mr. S. R. R.Viswanath, learned counsel for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax in all the three Tax Revision Cases. Perused the record. 2. These are the three Tax Revision Cases filed by the same petitioner assailing the three orders passed by the learned STAT in T.A.No.204 of 2007 for the assessment year 1997-98 decided on 02.12.2010; T.A.No.740 of 2007 for the assessment year 1998-99 decided on 02.12.2010 and T.A.No.166 of 2007 for the assessment year 1999-2000 decided on 20.04.2010. Since, the substantial questions of law contended by the petitioner in all these three Tax Revision Cases been identical except for the different assessment years and three independent orders having been passed by the learned STAT, these three revision petitions stands decided by this common order. 3. The question of law to be considered was whether on the facts and law upholding of the levy of turnover tax under Section 5-A of APGST Act by the Tribunal is proper, legal and justified. Today, when the matter is taken up for hearing, learned Special Government Pleader for Revenue produced before this Bench a Division Bench decision of this Court directly dealing with the question of law involved in the instant Tax Revision Cases i.e., Special Appeal No.9 of 2004 which stood decided by the Division Bench of this Court on 30.04.2015. The Division Bench dealing with the statutory provision particularly Section 5-A of the APGST Act answered the question of law in favour of Revenue. While dealing with the question , the Division Bench held as under: 7. (a) There is no dispute with the facts, which are narrated supra. The AC (Int) who had initially made a provisional assessment had assessed the assessee for the year 1997-98 under the Act and had levied turnover tax under Section 5-A of the Act on the purchase turnover of milk vide his proceedings dated 26.06.1999. The aggrieved assessee had preferred an appeal before the ADC disputing that the turnover subjected to tax under Section 6-A is not liable to turnover tax under Section 5-A. The ADC had allowed the appeal of the assessee upholding the said contention of the assessee. The aggrieved assessee had preferred an appeal before the ADC disputing that the turnover subjected to tax under Section 6-A is not liable to turnover tax under Section 5-A. The ADC had allowed the appeal of the assessee upholding the said contention of the assessee. The CTO had passed the consequential final assessment orders of the assessee following the orders of the ADC and had thus not levied turnover tax on the purchase turnover of milk. Finding the said orders of the ADC and the consequential final orders of the CTO prejudicial to the interests of the revenue of the State, the Commissioner having entertained a suo motu revision had issued a show cause notice and an opportunity of hearing and had finally confirmed the proposal in the show cause notice and had accordingly set aside the orders of the ADC and revised the final consequential assessment orders of the CTO for the year 1997-98 under the Act and had levied turnover tax at the rate of 1% on purchase turnover of milk i.e., Rs.15,84,00,140/-. Thus, the Commissioner had recorded a finding that turnover tax under Section 5-A is leviable and payable on taxable turnover under the charging Section 6A. 7. (b) We have given earnest consideration to the facts and the submissions. In view of the facts and the contentions, it is necessary to refer to infra, the provisions of law namely Sections 6A and 5A of the Act dealing respectively with levy of tax on turnover relating to purchases of certain goods and levy of turnover tax. 6A Levy of tax on turnover relating to purchase of certain goods: Every dealer, who in the course of business: i. purchases any goods (the sale or purchase of which is liable to tax under this Act) from a registered dealer in circumstances in which no tax is payable under Section 5 or under Section 6, as the case may be, or ii. Purchases any goods (the sale or purchase of which is liable to tax under this Act) from a person other than a registered dealer, and c. consumes such goods in any manufacture of other goods for sale or consumes them otherwise, or; a. disposes of such goods in the manner other than by way of sale in the State, or b. despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter-State trade or commerce, shall pay tax on the turnover relating to purchase aforesaid at the same rate at which but for the existence of the aforementioned circumstances, the tax would have been leviable (on such goods under Section 5 or Section 6. 5-A Levy of tax on turnover: (1) Notwithstanding anything contained in this Act, tax shall be levied at the rate of [one paise in every rupee of a turnover of a dealer, other than the dealers mentioned in sub-section (1-A)] whose total turnover in a year exceeds rupees ten lakhs; Provided that the tax shall not be levied under this section on that part of the turnover of any dealer on which the dealer is liable to pay tax at the point of levy [specified in the First Schedule, except petrol, diesel oil, aviation turbine fuel, engine oils, lubricating oils, greases brake fluids, furnace oil and all kinds of motor vehicles,] Second Schedule, Fifth Schedule and Seventh Schedule to the Act: Provided further that no tax under this section shall be payable on that part of turnover which relates to; i. sale or purchase of goods specified in third Schedule; ii. sale or purchase of goods specified in Fourth Schedule; iii. sale or purchase of goods specified in Sixth Schedule; iv. sale or purchase of goods in the course of inter-State trade or commerce; v. sale or purchase of goods in the course of export out of the territory of India or sale or purchase in the course of import into the territory of India; vi. sale or purchase of goods exempt from tax generally under sub-section (1) of section 9 of the said Act; vii. all amounts collected by way of tax under the provisions of the Central Sales Tax Act, 1956. The turnover of the present assessee exceeded Rs.10 lakhs during the subject year is not in dispute. sale or purchase of goods exempt from tax generally under sub-section (1) of section 9 of the said Act; vii. all amounts collected by way of tax under the provisions of the Central Sales Tax Act, 1956. The turnover of the present assessee exceeded Rs.10 lakhs during the subject year is not in dispute. Section 5A, which starts with a non-abstante clause, clearly says that tax shall be levied at the rate of 1% in every rupee of a turnover of a dealer other than the dealers mentioned in sub-section 1-A whose total turnover in the year exceeds Rs.10 lakhs. Thus, Section 5A specifically mentions the turnovers which are not liable to tax and in that turnovers mentioned therein, the transactions under Section 6A are not specifically mentioned. Further, the purchase of milk from unregistered dealers does not come under the points of levy mentioned in the provision of law. It is also pertinent to note that by an amendment to Section 6A the words ‘or Section 5A’ were omitted from Section 6A by Act 22 of 1995 with effect from 01.04.1995. Therefore, on a plain and harmonious reading of both the provisions, it appears that there is no prohibition from levying turnover tax under Section 5A on the transactions covered by Section 6A. Since the purchase turnover which is disputed turnover related to purchase of milk made from unregistered dealers, the same is not eligible for exemption as no exemption was granted by the Government under Section 9(1) of the Act in respect of such turnovers. It is not in dispute that levy of tax under Section 9(1) on sale of fresh milk, curd and butter milk sold by the dealers exclusively dealing in them and also their products are exempt from tax. Therefore, on a plain consideration of the provisions of law, we are of the considered view that the orders of the Commissioner levying tax of 1% on the disputed turnover involved in the matter on a finding that turnover tax under Section 5A is payable on taxable turnover under charging Section 6A is correct. Point is accordingly answered. 4. Therefore, on a plain consideration of the provisions of law, we are of the considered view that the orders of the Commissioner levying tax of 1% on the disputed turnover involved in the matter on a finding that turnover tax under Section 5A is payable on taxable turnover under charging Section 6A is correct. Point is accordingly answered. 4. Further it is reflected that the finding of the Division Bench stands further fortified from the two decisions which were also considered and relied upon by the Tribunal while dealing with the appeals, where under the Tribunal has reproduced the judgments of this High Court in the case of M/s.Spectra Bottling Company Limited, Moulali & others v. State of Andhra Pradesh , (2004) 38 APSTJ 6 and also M/s.Navyuga Engineering Company Limited v. State of Andhra Pradesh , (2007) 45 APSTJ Page 1 wherein again similar issues were taken up for consideration and High Court has categorically held the turnover leviable under Section 5-A of the APGST Act. It would be relevant at this juncture to reproduce the relevant portion of the Tribunal’s order with regard to these two aforesaid judgments are concerned: This Tribunal in M/s.Spectra Bottling Company Limited, Moulali & others v. State of Andhra Pradesh reported in (2004) 38 APSTJ 6 observed and held as follows: "Section 5A is an integrated charging section which not only creates the charge but also provides for computation of the chargeable turnover and all other exclusions have categorically spelt out in the provisos. Section 5E and 5F have not been enumerated in the exclusions. Therefore, turnover tax is leviable on the turnovers stipulated in Sections 5E and 5F. In this batch of appeals, the levy of turnover tax by the Assessing authorities/Revisional authorities on the turnovers subjected to tax under Section 5E and Section 5F has come up for consideration. Section 5E and 5F have not been enumerated in the exclusions. Therefore, turnover tax is leviable on the turnovers stipulated in Sections 5E and 5F. In this batch of appeals, the levy of turnover tax by the Assessing authorities/Revisional authorities on the turnovers subjected to tax under Section 5E and Section 5F has come up for consideration. On behalf of the appellants, it was contended: (i) That turnover tax is leviable only on that part of the turnover which has not suffered tax at any earlier point of levy and since both under Section 5E and Section 5F goods suffered tax, no turnover tax is leviable on such turnovers; (ii) That the rationale of the turnover tax is where the turnover is subjected to basko levu of tax the same should not be subjected to turnover tax; (iii) That the non-abatante clause in Section 5- A does not refer to any particular Section which it intends to override and therefore it cannot have a clear sweep of the whole Act. On behalf of the Revenue, it was contended that Section SA is a self contained code and at the time of its introduction, Section 5E and 5F were already there in the statute book and the Legislature has not consciously exchuded these sections from the operation of Section SA and therefore turnover tax is chargeable on the turnover contemplated in Section 5E and 5F The Tribunal analyzed the charging Section 5, SA, 58 and 5F and observed that it is a complete code in itself in as much as it takes within its fold both the charging as well as computation provisions carving out exceptions from the operation of enacting part. Section 5, 5A, 5B and 5F operate in different fields as delineated by the Legislature and wherever there is some apparent conflict between the enacting parts of any of these sections with another, the same has been ironed out by introduction of non-abstante clause so as to give the enacting part of a section full play in its assigned field. It is therefore not correct to import the concept of point of levy and basic rate of tax as envisaged in Section 5 for interpretation of Section 5E and 5F which are independent charging sections. Section 5 speaks about levy of tax on sale or purchase of goods", whereas Section 5A speaks about "levy of tax on tumover". It is therefore not correct to import the concept of point of levy and basic rate of tax as envisaged in Section 5 for interpretation of Section 5E and 5F which are independent charging sections. Section 5 speaks about levy of tax on sale or purchase of goods", whereas Section 5A speaks about "levy of tax on tumover". The field of operation of both sections is different and it is not correct to hold that where basic tax is levied under Section 5 there could be no levy of turnover tax as a general proposition applicable to all transactions. Since the turnover contemplated by Section SE and 5F are special class by themselves, the concept of basic levy on sale or purchase as per Schedules under Section 5 cannot be imported and applied for levy of turnover tax on these turnovers under Section 5A except those indicated in the first proviso for the scheduled goods. Accordingly held: "There is nothing in Section 5A to remotely indicate or even suggest that the charging section 5A, although all other exclusions have categorically spelt out in the provisos. On the fact of the clear language of Section 5A, it is not permissible to exclude the turnover pertaining to lease rental and works contract from the purview of TOT by any implication or presumption". Dealing with the non-abstante clause in Section 5A, the Tribunal held that although Section 5A starts with a non-abstante clause, it was engrafted in the section by the legislature as a measure of abundant precaution so as to avoid any conflict which may ensue while giving effect to the provisions of enacting part of Section 5A. The same view was expressed by this Tribunal in M/s Navayuga Engineering Company Limited Vs. State of Andhra Pradesh reported in (2007) 45 APSTJ page 1 , which was affirmed by the High Court of Andhra Pradesh, wherein the High Court of Andhra Pradesh held as follows: "The Division Bench endorsed the decision of the Sales Tax Appellate Tribunal that Section 5A is an integrated charging section, containing code which not only creates the charge but also provides for computation of the chargeable turnover for the purpose of its levy. The turnovers pertaining to Section 5E and 5F are also exigible to the said tax. The turnovers pertaining to Section 5E and 5F are also exigible to the said tax. Further, Section 5A is specifically meant for levy of ToT that came on Statute later than Section 5E and SF which were already in the statute book. The said provision reflects the latest will of Legislature to levy TOT even on turnovers under Section SE and 5F". 5. The aforesaid judicial precedents of this Court on the very same question of law has not been disputed by the learned counsel for the petitioner and he fairly concedes to the fact that the aforesaid judgments squarely answers the questions of law raised by the petitioner in these three Tax Revision Cases as well. 6. For the aforesaid reasons, we do not find any merits in the present Tax Revision Cases filed by the petitioner. The questions of law as has been decided by the judicial precedents stands answered in favour of revenue holding that the turnover tax would be leviable on the charges in terms of Section 5(f) as well. 7. Accordingly, these Tax Revisions Cases stand dismissed. There shall be no order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed.