1997 (9) TMI 592

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....t the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated June 23, 1987, passed in M.T.A. No. 752 of 1985. 2.. The Commercial Tax Officer-VII, Madurai, has held that the petitioners herein, who are the coconut merchants, are liable to pay Central sales tax at 2 per cent on the disputed turnover of Rs. 4,33,155 for the year 1978-79. The order of the Commercial Tax Office....

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....ot actually collected the tax during that period. According to the assessee, he has not collected the tax and therefore, he has to be exempted from payment of tax. 4.. The relevant portion of section 8(2-A) of the Central Sales Tax Act, 1956 would recite as under: "Notwithstanding anything contained in sub-section (1-A) of section 6 or sub-section (1) or clause (b) of sub-section (2) of this....