2002 (10) TMI 745

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....order of the Court was made by 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 und....

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....mmercial Taxes under section 28-A of 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....

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....the exemption of first rupees three lakhs 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 ....

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....her books except the minimum books as stated in section 7-E of the Act itself. This hustle-free method of assessment, which is only optional cannot be compared with the regular charging sections. That is the precise reason for which compounding is allowed and the dealers are also seeking for the compounding of tax. On the very reading of the provisions, we are of the view that the submission ma....