https://www.taxtmi.com/caselaws?id=149838 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. en-us Wed, 04 Mar 1970 00:00:00 +0530 Sat, 04 May 2013 12:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149838 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. Case-Laws VAT and Sales Tax Wed, 04 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149838