https://www.taxtmi.com/caselaws?id=235303 Where a sales tax provision is amended during the assessment year, liability must be computed on the taxable turnover for the entire year, with turnover up to the amendment date assessed at the pre-amendment rate and the remaining turnover worked out under the amended provision according to the statutory threshold. Applying the earlier decision in National Time Company, the HC held that the levy for assessment year 1996-97 had to be recomputed on that basis. The Tribunal's order was set aside and the matter remanded to the Assessing Officer for fresh computation. en-us Wed, 26 Jun 2013 00:00:00 +0530 Wed, 10 Jul 2013 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235303 Where a sales tax provision is amended during the assessment year, liability must be computed on the taxable turnover for the entire year, with turnover up to the amendment date assessed at the pre-amendment rate and the remaining turnover worked out under the amended provision according to the statutory threshold. Applying the earlier decision in National Time Company, the HC held that the levy for assessment year 1996-97 had to be recomputed on that basis. The Tribunal's order was set aside and the matter remanded to the Assessing Officer for fresh computation. Case-Laws VAT and Sales Tax Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235303