1979 (11) TMI 254

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....turnover assessable under section 7-A of the Tamil Nadu General Sales Tax Act at Rs. 30,637.50. These amounts aggregated to Rs. 1,03,956.90. However, by the said order, he levied tax only on the sales turnover of Rs. 73,319.40. As the assessee had applied for compounding the tax liability, section 7(1) of the Act was applied and the tax due was calculated accordingly. In the same order, he observed that separate order would be passed dealing with the liability under section 7-A of the Act. On 20th March, 1971, the order under section 7-A came to be passed with reference to a turnover of Rs. 30,637.50 assessable under section 7-A. The tax due thereon was levied separately. The assessee filed an appeal against the order dated 20th March, 1971....

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....bed for assessment under section 7 during that year, the dealers are not eligible for assessment under section 7. The taxable sales turnover of Rs. 73,319.40 will be liable under section 3 and taxed at three per cent and the taxable purchase turnover of Rs. 30,637.50 will be liable under section 7-A and will be taxed at 1 per cent. The assessing officer will give effect to this order." It is this order of the Board of Revenue, which is now challenged in the present appeal. The first point taken in this appeal is as regards the assessability of the sum of Rs. 30,637.50. The submission of the learned counsel for the assessee was that section 7-A would not apply to tax the said turnover. Identical contentions were raised in P.S. Sankaral....