https://www.taxtmi.com/caselaws?id=376318 Additional sales tax for assessment year 1999-2000 was required to be computed on the dealer's annual taxable turnover for the full year, not only from the date the amending enactment took effect. The Madras HC applied earlier Division Bench authority and held that the statutory scheme did not justify splitting liability into separate periods within the same assessment year. The later amendment governed the applicable rate, but the basis of computation remained the entire year's taxable turnover. The challenge to the levy therefore failed, and the matter was remitted only for fresh computation in line with that legal position. en-us Mon, 04 Feb 2019 00:00:00 +0530 Thu, 07 Mar 2019 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376318 Additional sales tax for assessment year 1999-2000 was required to be computed on the dealer's annual taxable turnover for the full year, not only from the date the amending enactment took effect. The Madras HC applied earlier Division Bench authority and held that the statutory scheme did not justify splitting liability into separate periods within the same assessment year. The later amendment governed the applicable rate, but the basis of computation remained the entire year's taxable turnover. The challenge to the levy therefore failed, and the matter was remitted only for fresh computation in line with that legal position. Case-Laws VAT and Sales Tax Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376318