1983 (2) TMI 272

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..... r at Rs. 47,853.32 under section 7 and Rs. 41,944.80 under section 5 by his order dated 31st August, 1973. No appeal was preferred against the said order. However, the assessing officer passed a revised order, including certain turnover as being attributable to outside State purchases and determining the turnover for the purpose of section 7 at Rs. 89,798.12. There was no appeal against that order .....

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..... tax is paid on compoundable basis, there is no question of any separate assessment being made under section 5. This question came up for consideration before this Court for the first time in Sivamurugan v. Assistant Commercial Tax Officer [1970] 26 STC 68 and this Court held that the levy of tax under section 5 is a separate and independent charge apart from the levy of tax under section 3(1), an .....

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