https://www.taxtmi.com/caselaws?id=403754 Additional sales tax for assessment year 1996-97 was treated as payable on the basis of the full-year turnover, because the amended levy and revised exemption threshold were applied to the annual assessment period rather than isolated post-amendment turnover. The Tamil Nadu Additional Sales Tax Act, 1970 was read as supplemental to the general sales tax law, so the parent Act's rectification machinery and connected rules remained available where the statute and rules extended them mutatis mutandis. On that construction, Section 55-based rectification was available for additional sales tax matters, and the revision was decided against the assessee. en-us Fri, 22 Jan 2021 00:00:00 +0530 Tue, 29 Oct 2024 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403754 Additional sales tax for assessment year 1996-97 was treated as payable on the basis of the full-year turnover, because the amended levy and revised exemption threshold were applied to the annual assessment period rather than isolated post-amendment turnover. The Tamil Nadu Additional Sales Tax Act, 1970 was read as supplemental to the general sales tax law, so the parent Act's rectification machinery and connected rules remained available where the statute and rules extended them mutatis mutandis. On that construction, Section 55-based rectification was available for additional sales tax matters, and the revision was decided against the assessee. Case-Laws VAT / Sales Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403754