https://www.taxtmi.com/caselaws?id=234969 Additional sales tax for assessment year 1996-97 had to be computed by taking the taxable turnover for the entire year and applying the pre-amendment rate up to the date of amendment, with the amended provision applied thereafter. The Tribunal's view that no levy could arise merely because the taxable turnover was below the stated threshold was not accepted. The liability was required to be recomputed by the assessing authority in line with the governing legal position, and the matter was remitted for fresh computation. en-us Wed, 12 Jun 2013 00:00:00 +0530 Tue, 02 Jul 2013 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234969 Additional sales tax for assessment year 1996-97 had to be computed by taking the taxable turnover for the entire year and applying the pre-amendment rate up to the date of amendment, with the amended provision applied thereafter. The Tribunal's view that no levy could arise merely because the taxable turnover was below the stated threshold was not accepted. The liability was required to be recomputed by the assessing authority in line with the governing legal position, and the matter was remitted for fresh computation. Case-Laws VAT and Sales Tax Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234969