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1998 (9) TMI 513 - SC - VAT and Sales TaxWhether the word “tax” in section 4-AA includes “turnover tax” levied under section 4-AAA of the West Bengal Sales Tax Act, 1954? Held that:- Appeal dismissed. From a perusal of the notification No. 1809-F.T.-Ist April, 1976, it is evident that the expression used here is, the Governor is pleased to direct that “no tax” shall be payable by a dealer under the said Act which obviously refers to the tax under section 4 but not to “turnover tax” imposed under section 4-AAA. In this view of the matter it is held that a small-scale industrial unit was not entitled to exemption from payment of turnover tax during the period of the validity of the eligibility certificate by virtue of notification issued under section 4-AA of the Act.
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