https://www.taxtmi.com/caselaws?id=761016 The amended turnover threshold under the Tamil Nadu Additional Sales Tax Act, 1970 operated only prospectively from 01.08.1996, so liability for the pre-amendment period had to be tested under the unamended provision. Because the assessee's turnover for 01.04.1996 to 31.07.1996 remained above the earlier threshold of Rs. 10 lakhs, the additional sales tax levy for that period was valid. The fact that the annual turnover for the full year was below Rs. 100 crores did not exempt the assessee from liability during the earlier period. The challenge to the assessment therefore failed. en-us Tue, 22 Oct 2024 00:00:00 +0530 Mon, 04 Nov 2024 08:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761016 The amended turnover threshold under the Tamil Nadu Additional Sales Tax Act, 1970 operated only prospectively from 01.08.1996, so liability for the pre-amendment period had to be tested under the unamended provision. Because the assessee's turnover for 01.04.1996 to 31.07.1996 remained above the earlier threshold of Rs. 10 lakhs, the additional sales tax levy for that period was valid. The fact that the annual turnover for the full year was below Rs. 100 crores did not exempt the assessee from liability during the earlier period. The challenge to the assessment therefore failed. Case-Laws VAT / Sales Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761016