2001 (10) TMI 1127

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Court was made by R. JAYASIMHA BABU, J.-Counsel contends that reduction in the rate effected by a notification issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959 will have the effect of relieving the dealer who can claim the benefit of that notification from any liability for payment of tax under the Tamil Nadu Additional Sales Tax Act, 1970. 2.. The notification on w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....section 2(aa) of that Act. Dealers, whose turnover fall below the lowest limit specified in that section, are not required to pay additional sales tax, while dealer whose turnover exceeds the levels set out in the different sub-clauses therein are required to pay additional tax at higher rates. The Act also contains a proviso, which is, in the context of the facts of this case, significant. It sta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... cent in respect of declared goods. A concession granted under the principal Act clearly does not have the effect of relieving the beneficiary from liability under the Tamil Nadu Additional Sales Tax Act. In fact, the Tamil Nadu Additional Sales Tax Act does not contain any provision for reducing the rates or for providing exemptions. 5.. It is obvious that in all cases where a dealer whose ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....evident. If one were to look at a dealer who cannot claim any benefit under any notification granting concession, such a dealer would have to pay the tax at the rates specified in the principal Act, and also pay the additional sales tax at the rates prescribed in the Tamil Nadu Additional Sales Tax Act. That position does not change when a concession is under the principal Act by a notification is....