https://www.taxtmi.com/caselaws?id=167840 For the period before the 1 August 1996 amendment to the Tamil Nadu Additional Sales Tax Act, additional sales tax had to be computed under the unamended section 2(1)(a). The taxable turnover up to 31 July 1996 was required to be isolated, the first slab exemption applied, and tax levied only on the balance. The amended section 2(1)(aa) could not be used to reassess the earlier period unless the statutory threshold for the full financial year under the amended regime was met. The assessment was therefore to be recast on the turnover relatable to the pre-amendment period. en-us Fri, 28 Oct 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167840 For the period before the 1 August 1996 amendment to the Tamil Nadu Additional Sales Tax Act, additional sales tax had to be computed under the unamended section 2(1)(a). The taxable turnover up to 31 July 1996 was required to be isolated, the first slab exemption applied, and tax levied only on the balance. The amended section 2(1)(aa) could not be used to reassess the earlier period unless the statutory threshold for the full financial year under the amended regime was met. The assessment was therefore to be recast on the turnover relatable to the pre-amendment period. Case-Laws VAT and Sales Tax Fri, 28 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167840