TMI Blog2013 (10) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... d Act 31 of 1996 with effect from August 1, 1996. - Held that:- The issue as regards the levy of additional sales tax in respect of the assessment year 1996-97 is covered by the decision of this court in the case of State of Tamil Nadu v. National Time Co. reported in [2010 (7) TMI 842 - MADRAS HIGH COURT] that after taking the taxable turnover for the entire year, the taxable turnover up to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner ORDER Inspite of opportunity granted to the Revenue to serve notice on the respondent, till date no action has been taken in this tax case (revision) relating to the assessment year 1996-97. This tax case (revision) by the Revenue, has been admitted on June 17, 2009, on the following substantial question of law: (i) Whether, in the facts and circumstances of the case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter is remanded back to the assessing officer to work out the liability based on the decision of this court. Thus, taking the taxable turnover for the entire year, the taxable turnover up to the period July 31, 1996, has to be worked out to attract the liability at the rates specified therein and beyond that, the liability of the turnover has to be worked out based on the amended provision depend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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