https://www.taxtmi.com/caselaws?id=241824 Additional sales tax for assessment year 1996-97 had to be computed on the basis of the taxable turnover for the entire year, while applying the unamended provision to turnover up to 31 July 1996 and the amended provision under Section 2(1)(aa) thereafter. The Court followed its earlier ruling in State of Tamil Nadu v. National Time Company and held that liability must be determined with reference to the law in force during each part of the year, even though the threshold for additional tax is examined on the yearly turnover as a whole. The Tribunal's order was set aside and the matter remanded for recomputation on that basis. en-us Wed, 07 Aug 2013 00:00:00 +0530 Fri, 18 Mar 2016 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241824 Additional sales tax for assessment year 1996-97 had to be computed on the basis of the taxable turnover for the entire year, while applying the unamended provision to turnover up to 31 July 1996 and the amended provision under Section 2(1)(aa) thereafter. The Court followed its earlier ruling in State of Tamil Nadu v. National Time Company and held that liability must be determined with reference to the law in force during each part of the year, even though the threshold for additional tax is examined on the yearly turnover as a whole. The Tribunal's order was set aside and the matter remanded for recomputation on that basis. Case-Laws VAT and Sales Tax Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241824