1990 (10) TMI 345

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te, on and from which the notification issued under the Tamil Nadu General Sales Tax Act, 1959, will come into force in the absence of any specific date mentioned in the notification itself. 2.. Before considering the above question we will give brief facts leading to the filing of this tax case. The assessment year in question is 1973-1974. The respondent was assessed on a turnover of Rs. 12,6....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g exemption on the whole turnover. 3.. The Revenue aggrieved by the order of the Tribunal has preferred this revision petition. The learned Government Pleader contends that in the absence of any date in the impugned notification the coming into force of the notification will be the date of publication of such notification in the Gazette. In support of this, he brings to our notice section 53(4)(b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmencement of the financial year. Here, the nature of the tax, as disclosed in sections 4 and 5, is decisive. In section 5, the tax is made leviable 'on the taxable turnover every year of a dealer'. The divisions of the year and the taxable turnover into different parts are to make easy the collection of tax, and form part of the machinery sections. If the tax is yearly and is to be paid on the ta....