2013 (12) TMI 864

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....S.C. ORDER Heard Sri Parv Agarwal, learned counsel for the assessee revisionist. The assessee revisionist is carrying business of sale and purchase of food-grains, spices and dry-fruits. There is no dispute that during the period 1.4.07 to 31.12.07 of the assessment year 2007-08 the turnover of the assessee revisionist was to the tune of Rs.41,77,811/- and of an unspecified amount for ....

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.... for the assessee revisionist is that with the enforcement of the VAT Act w.e.f. 1.1.08, the turnover during the period 1.1.08 to 31.3.08 stand excluded in calculating the aggregate turnover of the assessee revisionist for the purposes of levy of State Development Tax. Section 3-H of the Act provides for the levy of State Development Tax in addition to the tax payable under the said Act at the ....

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....ssessment year for the purposes of calculating the aggregate of the turnover of the dealer, therefore, the aggregate turnover of the complete assessment year is relevant and material rather than any part of it. It therefore, means that the aggregate turnover as referred to in Section 3-H of the Act has to be in context with the complete assessment year. Thus, the aggregate turnover for the asse....

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....t. Thus, the aggregate turnover of the petitioner as referred to in Section 3-H of the Act would be the turnover for the period 1.4.07 to 31.12.07 plus turnover for the period 1.1.08 to 31.1.08 which is certainly over 50 lacs rupees. It is not disputed that the assessee revisionist has not discontinued its business after 31.12.07 and as such Section 18 of the Act would have no application. I....