https://www.taxtmi.com/caselaws?id=264773 Exempted sales under the Tamil Nadu General Sales Tax Act could not be counted as taxable turnover for the Tamil Nadu Additional Sales Tax Act because the additional levy had no independent definition of taxable turnover and operated through the parent Act's definitions and machinery. The inclusion of such sales in the threshold for additional tax was therefore erroneous, and the issue was decided for the assessee. Penalty under Section 12(3)(b) also could not stand once the underlying additional sales tax demand failed, as the penalty depended on the validity of the levy. The revision succeeded and the tribunal's order was set aside. en-us Wed, 16 Sep 2015 00:00:00 +0530 Thu, 01 Oct 2015 11:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264773 Exempted sales under the Tamil Nadu General Sales Tax Act could not be counted as taxable turnover for the Tamil Nadu Additional Sales Tax Act because the additional levy had no independent definition of taxable turnover and operated through the parent Act's definitions and machinery. The inclusion of such sales in the threshold for additional tax was therefore erroneous, and the issue was decided for the assessee. Penalty under Section 12(3)(b) also could not stand once the underlying additional sales tax demand failed, as the penalty depended on the validity of the levy. The revision succeeded and the tribunal's order was set aside. Case-Laws VAT and Sales Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264773