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    <title>2015 (1) TMI 898 - Madras High Court</title>
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    <description>The High Court of Madras clarified that the additional sales tax liability for the assessment year 1996-97 should be calculated based on the taxable turnover for the entire year. The court directed the matter to be remanded for recalculation, with turnover up to July 31, 1996, assessed at the pre-amendment rates and turnover beyond that date under the amended provision for taxable turnover exceeding 100 crores. As a result, the tax case revision was disposed of without costs awarded.</description>
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      <description>The High Court of Madras clarified that the additional sales tax liability for the assessment year 1996-97 should be calculated based on the taxable turnover for the entire year. The court directed the matter to be remanded for recalculation, with turnover up to July 31, 1996, assessed at the pre-amendment rates and turnover beyond that date under the amended provision for taxable turnover exceeding 100 crores. As a result, the tax case revision was disposed of without costs awarded.</description>
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