https://www.taxtmi.com/caselaws?id=161683 Additional sales tax for the 1996-97 assessment year was treated as leviable on the assessee's annual taxable turnover because the earlier striking down of clause (a) of section 2(1) was read in its temporal context, leaving the unamended charging provision operative for 1 April 1996 to 31 July 1996 and preserving liability once the threshold was crossed. The reduced turnover after 1 August 1996 could not be isolated to avoid the levy. The rectification machinery under section 55 of the Tamil Nadu General Sales Tax Act, 1959 was also held available for additional sales tax proceedings because the levy functioned as an enhanced rate of sales tax and the principal Act's provisions were made applicable. A wrong reference to power did not by itself invalidate the action. en-us Tue, 18 May 2004 00:00:00 +0530 Tue, 09 Jul 2024 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161683 Additional sales tax for the 1996-97 assessment year was treated as leviable on the assessee's annual taxable turnover because the earlier striking down of clause (a) of section 2(1) was read in its temporal context, leaving the unamended charging provision operative for 1 April 1996 to 31 July 1996 and preserving liability once the threshold was crossed. The reduced turnover after 1 August 1996 could not be isolated to avoid the levy. The rectification machinery under section 55 of the Tamil Nadu General Sales Tax Act, 1959 was also held available for additional sales tax proceedings because the levy functioned as an enhanced rate of sales tax and the principal Act's provisions were made applicable. A wrong reference to power did not by itself invalidate the action. Case-Laws VAT and Sales Tax Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161683