1982 (4) TMI 274

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..... ssued by the Commercial Tax Officer, I Circle, Mysore, under section 12B of the "Act" calling upon him to show cause, as to why additional tax should not be levied under the provisions of the "Act" and also the Central Sales Tax Act, 1956. 2.. When the matter came up for preliminary hearing the Government Advocate was directed to take notice and by consent of both the counsel, the petition is ta .....

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..... of the "Act" provides for levy of additional tax on the turnover, as provided in the said section. There is no provision in the Central Sales Tax Act providing for the levy of additional tax. The notice, however, states that the additional tax payable under the Central Act comes to Rs. 7,265.40. The demand to this extent is plainly unsupportable in law. 5.. In the result I make the following or .....

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