1996 (4) TMI 449

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..... t reads as follows: "Levy of tax on the right to use any goods.-(1) Notwithstanding anything contained in sub-sections (2-A), (2-B), (3), (4), (7) and (8) of section 3, or section 7-A but subject to the other provisions of this Act including the provisions of sub-section (1) of section 3, every dealer referred to in item (viii) of clause (g) of section 2 shall pay, for each year, a tax on his ta .....

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..... taxable receipts they are also liable to penalty. The petitioners were given an opportunity to state their objection. Thiru N. Inbarajan, the learned counsel for the petitioner, submits that the said show cause notice so far as it relates to the amount collected by way of hiring charges cannot be termed as a taxable turnover coming under section 3-A. He would submit that the Tamil Nadu General Sa .....

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