1990 (6) TMI 215

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..... 2.. Brief facts leading to the filing of these tax cases may now be noted. For the assessment year 1976-77, the taxable turnover of the assessee was determined by the assessing officer in a sum of Rs. 11,40,584.44. Out of this taxable turnover, a turnover of Rs. 4,27,771 represented sales of declared goods, and as such, subjected to levy of maximum of 4 per cent and the balance turnover, namely, Rs. 7,12,813.05 represented sales of general goods. For this year, namely, 1976-77, initially, the assessing officer, taking the turnover of general goods alone, namely, Rs. 7,12,813.05 as taxable turnover, for the purpose of additional sales tax, proposed to levy tax at the rate applicable to taxable turnover less than Rs. 10 lakhs. Subsequent....

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....als were preferred to the Appellate Assistant Commissioner. The Appellate Assistant Commissioner, by a common order dated February 23, 1979, dismissed the appeals. 4.. On further appeals, the Sales Tax Appellate Tribunal also, by a common order, dismissed the appeals on April 16, 1980. It is under these circumstances, these two tax revisions came to be filed. 5.. The learned counsel appearing for the petitioner submitted that the inclusion of turnover of sales relating to "declared goods" is in violation of proviso to section 2 of the Act and, therefore, the assessment orders, confirmed by the Tribunal, are liable to be revised. 6.. The learned Additional Government Pleader, contending contra, submitted that no additional tax was l....

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....tion, exceeds four per cent of the sale or purchase price thereof, the rate of additional tax in respect of such goods shall be reduced to such an extent that the tax and the additional tax together shall not exceed four per cent of the sale or purchase price of such goods." (Prevailed during the assessment years in question, namely, 1976-77 and 1977-78) 8.. It is seen from the above section that levy of additional tax is attracted when the taxable turnover of a dealer for a year exceeds rupees three lakhs. Proviso to section 2 forbids levy of additional tax in excess of the rate for "declared goods". In these two cases, the turnovers relating to sales of declared goods have not been subjected to levy of additional tax inasmuch as the....