TMI Blog2013 (7) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent : Mr. R. Senniappan ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The Revenue is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1996-97 raising the following questions of law :- "1. Whether in the facts and circumstances of the case, the Appellate Tribunal is right in holding that the Additional Sales Tax cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er for the entire year, the taxable turnover upto the date of amendment has to be assessed with reference to the relevant tax rate therein applicable to the period. 3. In the circumstances, setting aside the order of the Sales Tax Appellate Tribunal, the matter is remanded back to the Assessing Officer to work out the liability based on the decision of this Court. Thus, taking the taxable turnove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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