https://www.taxtmi.com/caselaws?id=357663 The Court set aside the impugned order determining taxable turnover at 1% under the TNGST Act and the penalty imposed, ruling that the purchase turnover should not be included for levying tax at 1% under the Additional Sales Tax Act. The appellant's challenge was successful, emphasizing that the turnover was not liable for additional sales tax and penalty under the statutory provisions. The Court found in favor of the appellant on the interpretation of statutory provisions, highlighting the availability of an effective alternate remedy and the liability of turnover assessable under the Additional Sales Tax Act. en-us Wed, 21 Feb 2018 00:00:00 +0530 Tue, 19 Feb 2019 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357663 The Court set aside the impugned order determining taxable turnover at 1% under the TNGST Act and the penalty imposed, ruling that the purchase turnover should not be included for levying tax at 1% under the Additional Sales Tax Act. The appellant's challenge was successful, emphasizing that the turnover was not liable for additional sales tax and penalty under the statutory provisions. The Court found in favor of the appellant on the interpretation of statutory provisions, highlighting the availability of an effective alternate remedy and the liability of turnover assessable under the Additional Sales Tax Act. Case-Laws VAT and Sales Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357663