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    <title>2013 (10) TMI 1280 - Madras High Court</title>
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    <description>Additional sales tax for assessment year 1996-97 had to be recomputed by applying the pre-amendment rate to turnover up to 31 July 1996 and the amended provision thereafter, with the turnover threshold of rupees 100 crores examined under the amended law. The Tribunal&#039;s approach was set aside, and the matter was remitted to the assessing officer for fresh computation of liability on the basis of the applicable rates for the respective periods of the assessment year.</description>
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      <link>https://www.taxtmi.com/caselaws?id=168967</link>
      <description>Additional sales tax for assessment year 1996-97 had to be recomputed by applying the pre-amendment rate to turnover up to 31 July 1996 and the amended provision thereafter, with the turnover threshold of rupees 100 crores examined under the amended law. The Tribunal&#039;s approach was set aside, and the matter was remitted to the assessing officer for fresh computation of liability on the basis of the applicable rates for the respective periods of the assessment year.</description>
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