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2015 (4) TMI 1092 - HC - VAT and Sales TaxLeviability of surcharge on turnover tax - Circular/clarification had been issued in regards to this - Held that:- the clarification/circular dated August 31, 2001 bearing No. P.16(4)Tax/Commissioner/2000/1076 may have been addressed to Indian Oil Corporation Limited but it is a general circular and has been notified as a notification. Therefore, by relying on the judgment of this court in the case of CTO v. Instrumentation Ltd., Kota, the clarification/circular has been correctly interpreted by the Tax Board that the surcharge on turnover tax is not leviable. - Decided against the revenue
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