https://www.taxtmi.com/caselaws?id=154116 Tax under section 5 of the Tamil Nadu General Sales Tax Act was held to be a separate and independent charge, even where the same turnover had already been assessed under section 7 on a compoundable basis. The Court relied on earlier Division Bench rulings that section 7 operates in lieu of tax otherwise leviable under the Act, but does not bar levy under section 5 on a portion of the turnover. The levy under section 5 on turnover already brought to tax under section 7 was therefore upheld, and the revision failed. en-us Sun, 20 Feb 1983 00:00:00 +0530 Wed, 07 Aug 2013 17:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154116 Tax under section 5 of the Tamil Nadu General Sales Tax Act was held to be a separate and independent charge, even where the same turnover had already been assessed under section 7 on a compoundable basis. The Court relied on earlier Division Bench rulings that section 7 operates in lieu of tax otherwise leviable under the Act, but does not bar levy under section 5 on a portion of the turnover. The levy under section 5 on turnover already brought to tax under section 7 was therefore upheld, and the revision failed. Case-Laws VAT and Sales Tax Sun, 20 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154116