Ramanujulu Naidu, J.:— The petitioner a private limited company (hereinafter referred to as the “company”) is a registered dealer under the Andhra Pradesh General Sales Tax Act. The company manufactures and sells transformers and other electrical goods at Vijayawada. Large quantities of electrical transformers were sold by the petitioner to the Andhra Pradesh State Electricity Board during the assessment year 1980-81. The petitioner was assessed to tax not only on the value of the goods supplied but also on the basic excise duty and special excise duty levied on the value of the goods sold. The petitioner unsuccessfully sought deduction of the said two amounts of duty from the taxable turnover from all the authorities including the Sales Tax Appellate Tribunal, under the Act. The above tax revision case is, therefore, filed.
2. Sri S. Venkateswara Rao, learned counsel appearing for the petitioner, contends that no excise duty was in fact paid by the petitioner on the value of the goods supplied to the Andhra Pradesh State Electricity Board for the reason that whatever duty was first levied and collected was later reimbursed. We need not advert to this question in detail as it is noticed by us from the bills issued by the petitioner to the Andhra Pradesh State Electricity Board, that the petitioner collected sales tax, turnover tax and tax on tax not only on the value of the goods supplied but also on the basic excise duty and special excise duty levied thereon. The petitioner cannot retain the amount so collected and claim exemp-tions. The tax revision case is absolutely without merit. It is accordingly dismissed. No costs. Advocate's fee Rs. 150.
3. Petition dismissed.