https://www.taxtmi.com/caselaws?id=333833 Explanation V to Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970 was treated as an impermissible enlargement of the charging provision because additional sales tax is linked to taxable turnover, while a dealer opting under Section 7-C of the Tamil Nadu General Sales Tax Act pays tax on the total value of the works contract rather than on a determined taxable turnover. The court relied on the earlier Division Bench view that, without a determinable taxable turnover under the principal Act, additional sales tax could not be levied by deeming the contract value to be taxable turnover. The Explanation was therefore held ultra vires and invalid, and the challenge to the levy succeeded. en-us Thu, 29 Sep 2016 00:00:00 +0530 Wed, 26 Oct 2016 08:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333833 Explanation V to Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970 was treated as an impermissible enlargement of the charging provision because additional sales tax is linked to taxable turnover, while a dealer opting under Section 7-C of the Tamil Nadu General Sales Tax Act pays tax on the total value of the works contract rather than on a determined taxable turnover. The court relied on the earlier Division Bench view that, without a determinable taxable turnover under the principal Act, additional sales tax could not be levied by deeming the contract value to be taxable turnover. The Explanation was therefore held ultra vires and invalid, and the challenge to the levy succeeded. Case-Laws VAT and Sales Tax Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333833