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2018 (4) TMI 208 - HC - VAT and Sales TaxLiability of Additional Sales Tax - the sale turnover of by the two Principals was less than 10 crores, during the assessment year 2003-2004 - Held that: - Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970, has been amended, attracting a dealer, including the principal selling or buying goods through agents, crossing the taxable turnover of ₹ 10 crores, liable to pay additional tax. Taxable turnover, as explained in Explanation-I of the abovesaid Section, shall be the aggregate taxable turnover of all his agents relating to the sale or purchase of the goods of such principal within the State - on and from 1.11.2001, the liability under the Tamil Nadu Additional Sales Tax Act stood attracted on a dealer, including the principal selling or buying goods, through agents, crossing the taxable turnover of ₹ 10 crores. Tribunal has weighed the evidence required to be produced by the petitioner, to support his case that on their behalf, additional sales tax has been paid by the principal - Appreciation of evidence by the Tribunal and reasons recorded in the order, cannot be said to be perverse. Revision dismissed - decided against assessee.
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