1959 (12) TMI 16

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....charge under section 3(1) of the Kerala Surcharge on Taxes Act, 1957. That sub-section (omitting the proviso thereto) reads as follows: "The tax payable under the Travancore-Cochin General Sales Tax Act, 1125 or the Madras General Sales Tax Act, 1939, shall in the case of a dealer whose turnover exceeds thirty thousand rupees in a year, be increased by a surcharge at the rate of two and a half per....

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....s that he is not liable to the surcharge in respect of his transactions prior to 1st September, 1957, and that his turnover from 1st April, 1957, to 1st September, 1957, will not attract the surcharge under the Act. 4.. We are unable to agree. What the charging section of the General Sales Tax Act, 1125-Section 3-provides is that "every dealer shall pay for each year a tax on his total turnover....