2013 (7) TMI 894

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner. K. A. Parthasarathy for N. Inbarajan for the respondent. ORDER The Revenue is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assess ment year 1996-97 raising the following questions of law: "1. Whether, in the facts and circumstances of the case, the Appel late Tribunal is right in holding that the additional sales tax cannot be levied if....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nover for the entire year, the taxable turnover up to the date of amendment has to be assessed with reference to the relevant tax rate therein applicable to the period. In the circumstances, setting aside the order of the Sales Tax Appellate Tribunal, the matter is remanded back to the assessing officer to work out the liability based on the decision of this court. Thus, taking the taxable turn....