1980 (2) TMI 251 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed a tax revision case regarding the liability of a respondent to pay surcharge under the Tamil Nadu Sales Tax (Surcharge) Act, 1971. The Tribunal held that since the turnover was exempt from sales tax, surcharge cannot be levied. The Court upheld the Tribunal's decision, stating that when the turnover is exempt from sales tax, there is no liability to pay surcharge. The tax revision case was dismissed.