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2018 (2) TMI 2085 - HC - VAT and Sales TaxLevy of Additional Sales Tax - deletion of turnover assessed to tax - Section 12(3)(b) of the TNGST Act, 1959 - HELD THAT:- The issue as regards the levy of additional sales tax in respect of the assessment year 1996-97 is covered by the decision of this court in the case of THE STATE OF TAMIL NADU VERSUS TVL. NATIONAL TIME CO. [2010 (7) TMI 842 - MADRAS HIGH COURT], wherein, it has been 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. On the similar issue, a Division Bench of this Court in STATE OF TAMIL NADU VERSUS KIRTHILAL KALIDAS & CO. [2013 (10) TMI 1280 - MADRAS HIGH COURT], following the decision in THE STATE OF TAMIL NADU VERSUS TVL. NATIONAL TIME CO. [2010 (7) TMI 842 - MADRAS HIGH COURT], and while setting aside the order of the Sales Tax Appellate Tribunal, remanded the matter back to the assessing officer to work out the liability based on the decision of this court and thus, taking the taxable turnover for the entire year, the taxable turnover up to the period July 31, 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. The Tax Case Revision is dismissed.
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