1983 (9) TMI 263

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....ent the assessing authority levied an additional tax of Rs. 4035. The assessees took the matter on appeal, but without success. The matter was then taken to the Tribunal by the assessees contending that on their turnover included the turnover relating to two of their principals, each of whose turnover was less than Rs. 10,00,000, their principals were not liable to pay additional tax and that if their principals were not liable to pay additional tax, the assessees were also not liable to pay the additional tax. The Tribunal dealing with the said contention held that even if the total turnover of each of the principals of the assessees was less than Rs. 10,00,000, still the assessees in whose hands the tax had been levied in respect of the t....

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....reinafter in this section referred to as the said Act shall, in the case of a dealer whose total turnover for a year exceeds ten lakhs of rupees, be increased by additional tax at the rate of ten per cent of the tax payable by that dealer for that year and the provisions of the said Act shall apply in relation to the said additional tax as they apply in relation to the tax payable under the said Act:   Provided that where in respect of declared goods as defined in clause (h) of section 2 of the said Act, the tax payable by such a dealer under the said Act together with any additional tax payable under the sub-section exceeds four per cent of the sale or purchase price thereof, the rate of additional tax in respect of such goods shal....

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....s commission agents. The only thing to be noticed is, whether the person on whom additional tax is sought to be levied is the persons on whom sales tax had been levied and whether the total turnover of such person is more than Rs. 10,00,000 or not. Admittedly in this case the total turnover of the assessees exceeds Rs. 10,00,000. Having regard to the scope of the provision referred to above it is not open to the assessees now to contend that their total turnover comprised of the turnover relating to their two principals whose total turnover did not exceed Rs. 10,00,000 each and since their principals are not liable to pay additional tax, the assessees are also not liable to pay additional tax. As already stated, the levy of additional tax u....