1959 (12) TMI 16

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..... iso thereto) reads as follows: "The tax payable under the Travancore-Cochin General Sales Tax Act, 1125 or the Madras General Sales Tax Act, 1939, shall in the case of a dealer whose turnover exceeds thirty thousand rupees in a year, be increased by a surcharge at the rate of two and a half per centum of the tax payable for that year and the provisions of the TravancoreCochin General Sales Tax Act .....

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..... hat his turnover from 1st April, 1957, to 1st September, 1957, will not attract the surcharge under the Act. 4.. We are unable to agree. What the charging section of the General Sales Tax Act, 1125-Section 3-provides is that "every dealer shall pay for each year a tax on his total turnover for such year". The surcharge is on the sales tax so payable. 5.. In other words, the year is the unit an .....

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