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TMI Blog1990 (10) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, on and from which the notification issued under the Tamil Nadu General Sales Tax Act, 1959, will come into force in the absence of any specific date mentioned in the notification itself. 2.. Before considering the above question we will give brief facts leading to the filing of this tax case. The assessment year in question is 1973-1974. The respondent was assessed on a turnover of Rs. 12, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng exemption on the whole turnover. 3.. The Revenue aggrieved by the order of the Tribunal has preferred this revision petition. The learned Government Pleader contends that in the absence of any date in the impugned notification the coming into force of the notification will be the date of publication of such notification in the Gazette. In support of this, he brings to our notice section 53(4)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommencement of the financial year. Here, the nature of the tax, as disclosed in sections 4 and 5, is decisive. In section 5, the tax is made leviable 'on the taxable turnover every year of a dealer'. The divisions of the year and the taxable turnover into different parts are to make easy the collection of tax, and form part of the machinery sections. If the tax is yearly and is to be paid on the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Sales Tax Act. There is no scope for the argument that the notification without giving any specific date will come into force from the beginning of the financial year. We accept the argument of the learned Additional Government Pleader and hold that the Tribunal went wrong in applying the ratio of the Supreme Court to the facts of this case and particularly in the light of the express provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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