Additional

Additional, The word 'additional' in s. 3(1) which involves the idea of joining or uniting one thing to another so as thereby to form one aggregate. The additional salex tax is in the nature of a surcharge over and above what is due and payable by an assessee under the principal Act, Ashok Service Centre v. State of Orissa, AIR 1983 SC 394 (401): (1983) 2 SCC 82. [Orissa Additional Sales Tax Act, 1975 (24 of 1975) as amended by Orissa Additional Sales Tax (Amendment) Act, 1979 (3 of 1979)]