2005 (2) TMI 776

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....ditional Advocate-General, Assam. 2.. By the Assam General Sales Tax (Amendment) Act, 1998 (Assam Act 8 of 1998), section 8A was inserted in the principal Act to provide for levy of additional tax on a dealer on his taxable turnover at 10 per cent of the tax payable by him in cases where the turnover of a dealer exceeds Rs. 3 lakhs. Sub-section (3) of section 8A, as inserted by the amendment of 1....

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....titution. 4.. Controverting the submissions advanced on behalf of the petitioner, Shri K.N. Choudhury, learned Additional AdvocateGeneral, Assam has submitted that the question raised is no longer res integra having been settled by the apex Court in J.K. Jute Mills Co. Ltd. v. State of Uttar Pradesh reported in [1961] 12 STC 429 and S. Kodar v. State of Kerala reported in [1974] 34 STC 73. A rea....