9911796707
TMI Blog1974 (9) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 5 of the Tamil Nadu General Sales Tax Act. The assessee, the Coimbatore District Central Co-operative Supply and Marketing Society Ltd., was found to have a turnover of Rs. 5,30,92,979.52. Out of this turnover Rs. 3,68,34,733.11 was given exemption under section 17 read with item 44 by an order of Government issued under that section. The taxable turnover was thus found to be Rs. 1,62,58,246.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st that section 5's scope is confined only to lift or cancel the exemption limit provided by section 3(1) by the use of the words "whatever be the quantum of his turnover" in section 5. We are unable to accept that this is the proper construction to be placed on section 5. Section 3(1) is the main charging section which levies multi-point tax. But the charge will be attracted only if the dealer re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If that be so, as we consider to be the case, section 5 covers the charge, the quantum of turnover to be brought under the charge and the rate. Where sales are of the specified type described in section 5, they become chargeable not under section 3(1) because of the non obstante clause in section 5 but under section 5 which is a special charging section. It is self-contained as section 3(1). It i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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