1996 (4) TMI 449

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....r a common judgment since facts and law to be applied are similar. Section 3-A of the Tamil Nadu General Sales Tax Act reads as follows: "Levy of tax on the right to use any goods.-(1) Notwithstanding anything contained in sub-sections (2-A), (2-B), (3), (4), (7) and (8) of section 3, or section 7-A but subject to the other provisions of this Act including the provisions of sub-section (1) of s....

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....ceipts are liable to tax at 3 per cent besides other local levies. Since the petitioners have failed to declare the said taxable receipts they are also liable to penalty. The petitioners were given an opportunity to state their objection. Thiru N. Inbarajan, the learned counsel for the petitioner, submits that the said show cause notice so far as it relates to the amount collected by way of hiring....