TMI Blog1981 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... hether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was right in annulling the assessment for the quarters ending 30th September, 1969, and 31st December, 1969, on the ground that the assessee's turnover did not exceed Rs. 25,000?" 2.. The question for consideration in this case arose in a reported decision of this Court in the case of State of O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as may be prescribed and his liability to pay tax under this Act shall cease on the expiry of the prescribed period: Provided...................." Relying on this provision this Court held in the reported decision that the liability subsisted for the period indicated in the statute notwithstanding the fact that the turnover was less than Rs. 25,000 during the period following the amendment by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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