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2022 (10) TMI 956 - HC - VAT and Sales TaxLevy of additional sales tax under the provisions of Section 2(a) of the Tamil Nadu Additional Sales Tax Act, 1970 - amendment to Section 2 of the Tamil Nadu Additional Sales Tax Act, 1970 vide amendment in the year 1996, w.e.f. 01.08.1996 - HELD THAT:- In the case of THE STATE OF TAMIL NADU, REP. BY THE JOINT COMMISSIONER (CT) , COIMBATORE VERSUS TVL. BANNARI AMMAN SUGARS LIMITED [2018 (1) TMI 1698 - MADRAS HIGH COURT], though it has been concluded that, the Sales Tax Appellate Tribunal has rightly held that, additional sales tax cannot be levied, since the taxable turnover for the whole year was determined as Rs.43,03,53,904/-, which is below Rs.100 crores in a year, there is no discussion as to why the other two decisions rendered in the cases of PHILIPS INDIA LIMITED VERSUS ASSISTANT COMMISSIONER (CT), FAST TRACT ASSESSMENT CIRCLE II, AND OTHERS [2004 (5) TMI 538 - MADRAS HIGH COURT] National Time Company [2010 (7) TMI 842 - MADRAS HIGH COURT] stand dissented. The case remanded back to the original Authority to reconsider the demand of additional sales tax under the provisions of the Tamilnadu Additional Sales Tax Act, 1970 - the Respondent Authority are directed to complete the reassessment and pass appropriate orders within a period of three months from the date of receipt of a copy of this order.
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