TMI Blog2013 (12) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... The authorities below accepted that the aggregate turnover of the assessee revisionist is more than 50 lacs rupees in the assessment year but have calculated it by adding the proportionate turnover for the three months in the actual turnover of the preceding 9 months which in effect is not the correct legal position - Since the assessee revisionist has continued with the business its actual turnover for the assessment year in question ought to have been taken into account. Notwithstanding enforcement of VAT Act w.e.f. 1.1.08 for the purposes of levy of State Development Tax under Section 3-H of the Act, the aggregate turnover for the assessment year would include the turnover for the period of the assessment year prior to the enforcemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the enforcement of the VAT Act w.e.f. 1.1.08, the turnover during the period 1.1.08 to 31.3.08 stand excluded in calculating the aggregate turnover of the assessee revisionist for the purposes of levy of State Development Tax. Section 3-H of the Act provides for the levy of State Development Tax in addition to the tax payable under the said Act at the rate not exceeding 1% of the taxable turnover on the dealers whose aggregate turnover as referred to in Sub-Section (2) of Section 3 exceeds 50 lacs rupees. In other words, State Development Tax is leviable upon the dealers whose turnover as per Section 3(2) of the Act exceeds 50 lacs rupees. Section 3(2) of the Act provides that no dealer shall be liable to tax under Sub-Section (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the aggregate turnover which is referable to the assessment year in view of Section 3(2) of the Act. Thus, the aggregate turnover of the petitioner as referred to in Section 3-H of the Act would be the turnover for the period 1.4.07 to 31.12.07 plus turnover for the period 1.1.08 to 31.1.08 which is certainly over 50 lacs rupees. It is not disputed that the assessee revisionist has not discontinued its business after 31.12.07 and as such Section 18 of the Act would have no application. In view of above, the assessee revisionist is clearly within the ambit of State Development Tax and is liable to pay the same accordingly. The authorities below accepted that the aggregate turnover of the assessee revisionist is more than 50 lacs rup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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