https://www.taxtmi.com/caselaws?id=157199 The Tamil Nadu General Sales Tax Act treats section 7 compounding as covering liability on total turnover, while section 7-A operates as an independent purchase tax charging provision. Read with section 7-A(2), a dealer liable under section 7-A may still opt for compounding under section 7, and payment under section 7(1) is treated as covering liability under section 3(1) and, where applicable, section 7-A(1). On that construction, a further levy under section 7-A on the same compounded turnover is not permissible without clear statutory authorisation, because it would amount to double taxation. en-us Thu, 15 Nov 1990 00:00:00 +0530 Tue, 01 Oct 2013 15:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157199 The Tamil Nadu General Sales Tax Act treats section 7 compounding as covering liability on total turnover, while section 7-A operates as an independent purchase tax charging provision. Read with section 7-A(2), a dealer liable under section 7-A may still opt for compounding under section 7, and payment under section 7(1) is treated as covering liability under section 3(1) and, where applicable, section 7-A(1). On that construction, a further levy under section 7-A on the same compounded turnover is not permissible without clear statutory authorisation, because it would amount to double taxation. Case-Laws VAT and Sales Tax Thu, 15 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157199