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2013 (7) TMI 461 - MADRAS HIGH COURTLevy of additional sales tax - Tribunal held that Additional Sales Tax cannot be levied if the taxable turnover is less than 100 crores - Held that:- After taking the taxable turnover for the entire year, the taxable turnover upto the date of amendment has to be assessed with reference to the relevant tax rate therein applicable to the period - matter is remanded back to the Assessing Officer to work out the liability based on the decision of this Court. Thus, taking the taxable turnover for the entire year, the taxable turnover up to the period 31st July 1996, has to be worked out to attract the liability at the rates specified therein and beyond that, the liability of the turnover has to be worked out based on the amended provision depending on the taxable turnover crossing Rupees 100 crores for the whole year - Following decision of State of Tamil Nadu Vs. National Time Company [2010 (7) TMI 842 - MADRAS HIGH COURT] - Decided against Revenue.
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