2002 (10) TMI 745

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....K. RAVIRAJA PANDIAN, J.-The writ petition is filed against the order of the Special Tribunal in O.P. No. 681 of 2002 dated September 4, 2002. 2.. The case of the petitioner is that the petitioner is the dealer and the assessee in the books of the second respondent-Additional Deputy Commercial Tax Officer, Sattur, Virudhunagar District. He was paying the tax under section 7-E of the Tamil Nadu Gen....

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.... the Act for clarification whether the person like the dealer, who opted to pay the tax in compounding way under section 7-E of the Act is entitled to exclude the first three lakhs of rupees of turnover for the purpose of payment of tax even under section 7-E of the Act. The Commissioner by clarification letter dated June 4, 2002 clarified that tax payable under section 3(2) or section 4 is subjec....

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....khs of turnover while making the payment at compounding rate under section 7-E of the Act. This order is now put in issue before us. 3.. We heard the learned counsel for the petitioner and the learned Special Government Pleader for Taxes. Learned counsel for the petitioner has submitted that section 3(1)(b) has been introduced subsequently, i.e., from June 2, 2000, but whereas section 7-E has bee....