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2016 (8) TMI 333 - HC - VAT and Sales TaxOrder of assessment – levy of additional sales tax – split in the turnover during different periods - circulars in exercise of powers under Section 28-A of the Tamil Nadu General Sales Tax Act -– Held that: - if in the very same financial year, different rates are to be worked out by virtue of prescription of such different rates, due to statutory amendments, the only exercise to be carried out would be to ascertain the period for which the different rates of tax are to be worked out – assessment to be done fresh - writ petition allowed – matter remanded.
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