Section 7 tax option does not bar a separate section 5 levy under the sales tax statute.

Tax paid under the option in section 7 of the Madras General Sales Tax Act is only in substitution of tax otherwise payable under section 3(1), and does not bar a separate levy under section 5. On a conjoint reading of sections 3(1), 5 and 7, section 5 operates as an independent charging provision, while section 7 only changes the basis of quantification for the section 3(1) liability. The fact that section 7 refers to total turnover does not exclude tax on turnover falling within section 5, so the double-levy objection fails.

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Issues: Whether tax payable under section 7 of the Madras General Sales Tax Act, 1959 is in lieu of tax under section 3(1) only, or also bars levy under section 5 on turnover falling within that provision.

Analysis: On a conjoint reading of sections 3(1), 5 and 7, the levy under section 5 is a separate and independent charge. Section 7 gives an option to pay tax with reference to total turnover instead of the tax otherwise payable under section 3(1), but it does not deal with the levy under section 5. The mere fact that section 7 uses total turnover for quantification does not mean that the same turnover is taxed under section 3(1) so as to exclude section 5. The earlier decision relied on was treated as supporting this construction.

Conclusion: The levy under section 5 was valid in addition to tax collected under section 7, and the objection based on double levy failed.

Ratio Decidendi: Tax paid under the option provided by section 7 is only in substitution of tax under section 3(1) and does not preclude a distinct levy under section 5, which operates as a special and independent charging provision.

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