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2016 (11) TMI 671 - HC - VAT and Sales TaxRectification under section 55 of the TNGST Act - refund of the Additional Sales Tax - Held that: - any dealer who is not liable to pay tax under the principal Act, either by reason of his not having sufficient gross turnover of goods or by reason of exemption given under section 7 of the principal Act, is not liable to pay the additional sales tax. If a dealer is exempted by the State Government under the second proviso to section 3(1) of the Act of 1975, he is also not liable to pay the additional sales Tax. Further, the turnover in respect of goods whose sales or purchases are not taxable under the principal Act in the hands of any dealer by reason of section 8 of the principal Act is not liable to the payment of additional tax by reason of the first proviso to section 3(1). Any other turnover which is exempted by the State Government under the second proviso to section 3(1) is also not liable to additional tax - the only conclusion that could be arrived it is that the turnover in respect of the goods, which is sales or purchases are not taxable under the principal Act in the hands of any dealer by reason of section 8 of the principal Act, is not liable to payment of additional tax. Writ Petition allowed - the impugned order quashed and the respondent is directed to extend the benefit of the exemption notification and effect the refund of the Additional Sales Tax paid by the petitioner, by considering their claim date 18.07.2013, under section 55 of the TNGST Act. The above direction shall be complied with by the respondent, within a period of eight weeks
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