Judgment:
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated :
26. 06.2013 Coram The Honourable Mrs.Justice CHITRA VENKATARAMAN and The Honourable Ms.Justice K.B.K.VASUKI Tax Case (Revision) No.182 of 2011 --- The State of Tamil Nadu rep. By the Deputy Commissioner (Commercial Taxes) Salem Division Salem ...Petitioner -vs- Tvl.Bagmull & Co., 135, Appu Chetty Street Shevapet, Salem ...Respondent Tax Case Revision filed under Section 38 of TNGST Act, 1959 to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Coimbatore dated 27.06.2002 passed in CTA.No.65/2001. For petitioner : Mr.V.Haribabu Addl.Govt.Pleader (Tax) For respondent : Mr.R.Senniappan ORDER
(The Order of the Court was made by CHITRA VENKATARAMAN, J.) The Revenue is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1996-97 raising the following questions of law :- ".
1. Whether in the facts and circumstances of the case, the Appellate Tribunal is right in holding that the Additional Sales Tax cannot be levied if the taxable turnover is less than 100 crores ?.
2. Whether, in the facts and circumstances of the case, Section 2(1)(aa) of the Additional Sales Tax Act, 1970 as amended by the Act 31 of 1996 is applicable even in a case where the taxable turnover is less than 100 crores for the year ?.
3. Whether in the facts and circumstances of the case, there can be a levy of Additional Sales Tax for the taxable turnover for the period from 01.04.1996 to 31.07.1996 under the Additional Sales Tax Act, 1970 ?.".
2. Both sides agree 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 Vs. National Time Company reported in 39 VST247that after taking the taxable turnover for the entire year, the taxable turnover upto the date of amendment has to be assessed with reference to the relevant tax rate therein applicable to the period.
3. In the circumstances, setting aside the order of the Sales Tax Appellate Tribunal, the matter 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 31st July 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 depending on the taxable turnover crossing Rupees 100 crores for the whole year.
4. The Tax Case Revision stands disposed of accordingly. No costs. (C.V.,J) (K.B.K.V.,J) 26.06.2013 Index:Yes/No Internet:Yes nvsri CHITRA VENKATARAMAN, J.
and K.B.K.VASUKI, J.
To nvsri 1.The Deputy Commissioner (Commercial Taxes) Salem Division Salem 2.The Appellate Assistant Commissioner (CT) Erode 3.The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore-18 Tax Case (Revision).No.182 of 2011 26.06.2013