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TMI Blog1991 (7) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... urcharge under the Tamil Nadu Sales Tax (Surcharge) Act, 1971, for the assessment year 1977-78. Both are being disposed of by this common order. 3.. So far as Tax Case (Revision) No. 1291 of 1981 is concerned, the assessee was assessed to surcharge under the Tamil Nadu Sales Tax (Surcharge) Act, 1971, by the assessing authority. The surcharge was determined as per the provisions of the Act of 1971 and assessment order was issued. Appeals before the appellate authority as well as before the Tribunal failed. 4.. The plea of the assessee that surcharge should have been levied only by treating the transaction as "declared goods" was not accepted by the authorities. From what follows, we find that the view of the authorities does not call for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the surcharge under this Act shall be levied only on the tax payable under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) and such surcharge shall be levied in addition to any tax or additional tax payable on the sale or purchase of goods under any law for the time being in force." 7. It could be seen from a bare reading of section 3 that it deals with levy of surcharge on the tax determined under the Tamil Nadu General Sales Tax Act, 1959. Section 3(1) of the Tamil Nadu Sales Tax (Surcharge) Act, 1971, states that every dealer who is liable to pay tax under the Tamil Nadu General Sales Tax Act, 1959, on the sale or purchase of goods within the limits of the area in which the Act is in force shall, on and from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea that the goods, in fact, were "declared goods", but wrongly not treated as such during the assessment proceedings under the Tamil Nadu General Sales Tax Act. It is not permissible for this Court to reopen the order of assessment made under the Tamil Nadu General Sales Tax Act while determining the validity or otherwise of the levy under the Tamil Nadu Sales Tax (Surcharge) Act. The court has to proceed on the basis of the tax as determined under the Tamil Nadu General Sales Tax Act and consider the question of levy of surcharge under the Tamil Nadu Sales Tax (Surcharge) Act. The assessee had failed to establish in the assessment proceeding under the Tamil Nadu General Sales Tax Act that the goods were 'declared goods'. In fact the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mil Nadu Additional Sales Tax Act, 1970. The pleas raised by the assessee before the Appellate Assistant Commissioner as well as before the Tribunal were similar to the one which have been noticed by us while dealing with Tax Case (Revision) No. 1291 of 1981, viz., that the goods should be treated to be "declared goods" notwithstanding the fact that in the taxable turnover under the Tamil Nadu General Sales Tax Act, the goods were subjected to tax not as "declared goods" but on the concessional rate on the basis of form XVII. 9.. Section 2 of the Tamil Nadu Additional Sales Tax Act, 1970, provides that the tax payable under the Tamil Nadu General Sales Tax Act, 1959, shall, in the case of a dealer whose taxable turnover for a year exceeds ..... X X X X Extracts X X X X X X X X Extracts X X X X
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