https://www.taxtmi.com/caselaws?id=154095 Additional sales tax under the Tamil Nadu Additional Sales Tax Act was held leviable where a dealer had already been assessed under the principal sales tax law and the dealer's total turnover exceeded the statutory threshold. The court reasoned that section 2(1) made the levy consequential to the original assessment and did not require a fresh inquiry into whether part of the turnover related to principals whose individual turnovers were below the limit. Once the assessees were assessed as dealers and crossed the prescribed turnover limit, liability to additional tax followed automatically, and the challenge to the levy failed. en-us Thu, 22 Sep 1983 00:00:00 +0530 Tue, 06 Aug 2013 18:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154095 Additional sales tax under the Tamil Nadu Additional Sales Tax Act was held leviable where a dealer had already been assessed under the principal sales tax law and the dealer's total turnover exceeded the statutory threshold. The court reasoned that section 2(1) made the levy consequential to the original assessment and did not require a fresh inquiry into whether part of the turnover related to principals whose individual turnovers were below the limit. Once the assessees were assessed as dealers and crossed the prescribed turnover limit, liability to additional tax followed automatically, and the challenge to the levy failed. Case-Laws VAT and Sales Tax Thu, 22 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154095