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TMI Blog2021 (2) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the the Taxation Special Tribunal was diverted to this Court and the matter is now transferred to this Court to be heard and disposed of as a tax case revision. 2. The Department has filed this tax case revision, which was admitted on 17.04.2009 on the following substantial questions of law: "1. Whether in the facts and circumstances of the case, the Tribunal is legally correct in directing the estimation of 1% addition for non-maintenance of stock book on the reasoning that the assessee is not a manufacturer? 2. Whether in the facts and circumstances of the case, the Tribunal is right in holding that the additional sales tax would be attracted for the assessment year 1996-97 since the taxable turnover did not exceed 100 crores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tally out of the context in which such observation has been made. It has to be remembered that before the Act was amended by Act 31 of 1996, the liability to pay additional sales tax in a graded scale had been clearly laid down under Section 2(1)(a) of the Tamil Nadu Additional Sales Tax Act, 1970. Only after tinkering had been made by the Legislature by amending section 2(1)(a), making it applicable to the dealers other than the dealers registered in Tamil Nadu and by introducing a new provision in the shape of Section 2(1)(aa), raising exemption limit regarding the liability to pay additional sales tax so far as the registered dealers in Tamil Nadu are concerned to more than Rs. 100 crores, the provision was found offensive. In other wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional sales tax between April 1, 1996 and July 31, 1996, the annual turnover of the petitioner for the assessment year 1996-97 was admittedly more than Rs. 100 crores. It is immaterial that the taxable turnover for the period from August 1, 1996 to March 31, 1997 did not exceed Rs. 100 crores. Even assuming that the liability to pay additional sales tax arose only with effect from August 1, 1996, the contention that the taxable turnover after the said date alone could be considered is also not tenable. The Assessing Officer was justified in coming to a conclusion that the taxable turnover for the period between April 1, 1996 and March 31, 1997 being more than Rs. 100 crores, the petitioner was liable to pay additional sales tax even as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional tax leviable under section 2 of the Act. 11. A combined reading of these provisions make it amply clear that the provision under Section 55 of the TNGST Act and the relevant rules would be applicable for the purpose of effecting rectification. The Tamil Nadu Additional Sales Tax Act, 1970 is not a self contained code. It merely supplements Tamil Nadu General Sales Tax Act. It is necessary to read and construe the Tamil Nadu General Sales Tax Act and the Tamil Nadu Additional Sales Tax Act together. The observation made by the Supreme Court in [1983] 53 STC 1 (Ashok Service Centre v. State of Orissa) in the context of Orissa Sales Tax Act and Orissa Additional Sales Tax Act is equally applicable in the present context. It has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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