https://www.taxtmi.com/caselaws?id=161447 A concessional notification under the Tamil Nadu General Sales Tax Act, 1959 did not extend to liability under the Tamil Nadu Additional Sales Tax Act, 1970. The additional sales tax was treated as an independent levy superadded to the principal tax, with its own turnover-based charge and a limited ceiling for declared goods, but no separate exemption or rate reduction flowed from a concession granted only under the principal Act. Accordingly, relief under the principal sales tax notification did not by itself reduce or extinguish liability under the additional sales tax statute. en-us Wed, 17 Oct 2001 00:00:00 +0530 Tue, 28 Jan 2014 18:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161447 A concessional notification under the Tamil Nadu General Sales Tax Act, 1959 did not extend to liability under the Tamil Nadu Additional Sales Tax Act, 1970. The additional sales tax was treated as an independent levy superadded to the principal tax, with its own turnover-based charge and a limited ceiling for declared goods, but no separate exemption or rate reduction flowed from a concession granted only under the principal Act. Accordingly, relief under the principal sales tax notification did not by itself reduce or extinguish liability under the additional sales tax statute. Case-Laws VAT and Sales Tax Wed, 17 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161447