1997 (9) TMI 592

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..... pellate Tribunal (Additional Bench), Madurai, dated June 23, 1987, passed in M.T.A. No. 752 of 1985. 2.. The Commercial Tax Officer-VII, Madurai, has held that the petitioners herein, who are the coconut merchants, are liable to pay Central sales tax at 2 per cent on the disputed turnover of Rs. 4,33,155 for the year 1978-79. The order of the Commercial Tax Officer was confirmed by the Appellate .....

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..... g that period. According to the assessee, he has not collected the tax and therefore, he has to be exempted from payment of tax. 4.. The relevant portion of section 8(2-A) of the Central Sales Tax Act, 1956 would recite as under: "Notwithstanding anything contained in sub-section (1-A) of section 6 or sub-section (1) or clause (b) of sub-section (2) of this section, the tax payable under this Ac .....

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