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2015 (4) TMI 1092 - RAJASTHAN HIGH COURT

2015 (4) TMI 1092 - RAJASTHAN HIGH COURT - [2015] 85 VST 200 (Raj) - Leviability of surcharge on turnover tax - Circular/clarification had been issued in regards to this - Held that:- the clarification/circular dated August 31, 2001 bearing No. P.16(4)Tax/Commissioner/2000/1076 may have been addressed to Indian Oil Corporation Limited but it is a general circular and has been notified as a notification. Therefore, by relying on the judgment of this court in the case of CTO v. Instrumentation Ltd .....

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m on behalf of Mahesh Sharma and Alkesh Sharma ORDER The issue in all the instant petitions are about surcharge on turnover tax which has been levied by the assessing officer. Both the appellate authorities after analyzing the material available on record and specially the Tax Board in the light of the circular/clarification issued on August 31, 2001 by the Additional Commissioner (Tax) held that in the light of the circular/clarification, surcharge on turnover tax is not leviable. 2. Counsel fo .....

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at the clarification/circular dated August 31, 2001 was not a general circular but related to only Indian Oil Corporation Limited who had sought clarification as to whether turnover tax and surcharge is leviable or not and contended that this clarification/circular cannot be held to be having effect on all the assessees, and thus, contended that it is only a clarification and not even a notification/circular and thus inapplicable. 4. I have considered the arguments advanced by the counsel for th .....

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