https://www.taxtmi.com/caselaws?id=154205 Surcharge under section 3(1) of the Tamil Nadu Sales Tax (Surcharge) Act, 1971 is payable only by a dealer liable to sales tax under the Tamil Nadu General Sales Tax Act, 1959, because the surcharge is computed as a percentage of the sales tax payable. Where the relevant turnover is statutorily exempt from sales tax, the underlying tax liability does not arise, and the surcharge cannot be imposed on that exempt turnover. The court therefore treated the surcharge as dependent on an existing sales tax liability and held that it was not leviable on exempt turnover. en-us Mon, 25 Feb 1980 00:00:00 +0530 Sat, 10 Aug 2013 11:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154205 Surcharge under section 3(1) of the Tamil Nadu Sales Tax (Surcharge) Act, 1971 is payable only by a dealer liable to sales tax under the Tamil Nadu General Sales Tax Act, 1959, because the surcharge is computed as a percentage of the sales tax payable. Where the relevant turnover is statutorily exempt from sales tax, the underlying tax liability does not arise, and the surcharge cannot be imposed on that exempt turnover. The court therefore treated the surcharge as dependent on an existing sales tax liability and held that it was not leviable on exempt turnover. Case-Laws VAT and Sales Tax Mon, 25 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154205