Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 339 - HC - VAT and Sales TaxLevy of additional sales tax for the period from 01.04.1999 to 18.06.1999 - head office was situated outside the State of Tamil Nadu - TNGST Act - amendment vide the Tamil Nadu Additional Sales Tax Act [amendment Act] - whether the appellant/dealer is liable to pay additional sales tax pursuant to the amendment vide the Tamil Nadu Additional Sales Tax Act [amendment Act], from the date on which it was published in the Tamil Nadu Government Gazette? - Held that:- As identical question was decided by the Hon'ble Division Bench of this Court in the case of Philips India Limited Vs. The Assistant Commissioner [2004 (5) TMI 538 - MADRAS HIGH COURT], where it was held that The Assessing Officer was justified in coming to a conclusion that the taxable turnover for the period between 01.04.1996 and 31.03.1997 being more than ₹ 100 crores, the petitioner was liable to pay additional sales tax even as per the amended provision as contained in Section 2(1)(aa). Thus, it is clear that the liability to pay additional sales tax is to be collected on the total taxable turnover of the dealer for the entire year. Therefore, the contentions advanced by the petitioner that the year should be split into two, is impermissible as we cannot add words to a statute which are clear and unambiguous. The Assessing Officer needs to apply the said decision and take a fresh decision on merits and in accordance with law - Tax Case Revision stands disposed of by remitting the matter to the Assessing Officer and calculate the liability of additional sales tax.
|