https://www.taxtmi.com/caselaws?id=156897 Surcharge under the Tamil Nadu Sales Tax (Surcharge) Act, 1971 is computed from the tax finally determined under the Tamil Nadu General Sales Tax Act, 1959, and a dealer cannot collaterally resist it by arguing that the turnover should have been treated as declared goods when the completed assessment did not do so. The same principle applied to additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1970, which attaches to tax payable under the general sales tax law at the prescribed rate where the taxable turnover crosses the statutory limit. On the facts stated, both levies were sustained because no error was shown in the assessment basis or computation. en-us Tue, 02 Jul 1991 00:00:00 +0530 Wed, 25 Sep 2013 18:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156897 Surcharge under the Tamil Nadu Sales Tax (Surcharge) Act, 1971 is computed from the tax finally determined under the Tamil Nadu General Sales Tax Act, 1959, and a dealer cannot collaterally resist it by arguing that the turnover should have been treated as declared goods when the completed assessment did not do so. The same principle applied to additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1970, which attaches to tax payable under the general sales tax law at the prescribed rate where the taxable turnover crosses the statutory limit. On the facts stated, both levies were sustained because no error was shown in the assessment basis or computation. Case-Laws VAT and Sales Tax Tue, 02 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156897