9911796707
TMI Blog2000 (7) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, Additional Bench, Chennai, in T.A. No. 390 of 1993 dated January 25, 1994. In this case the assessee sold scraps on behalf of the departments of Central Government as agent. The assessee was assessed to tax as well as additional sales tax. The dispute before the Appellate Tribunal was the levy of 2 per cent additional sales tax on a turnover of Rs. 47,79,316. The Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional sales tax and therefore the levy is not to be at the hands of the assessee. 3.. Mr. R. Mahadevan, the learned Government Advocate, supported the order of the Appellate Tribunal which upheld the liability to tax in respect of the assessee. 4.. We have considered the contentions carefully and perused the records. According to section 2(1)(a) of the Tamil Nadu Additional Sales Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the levy of additional sales tax was consequential on the original assessment of sales tax and if the turnover of the assessment year exceeded the statutory turnover amount, the additional sales tax was leviable and that it is not possible to dissect the turnover of the assessee and to find out his turnover and the turnover of the principal. Similarly, the Supreme Court of India in Cardamom P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cited above, we have no hesitation in holding that the agent is liable for additional sales tax also irrespective of the turnover of the principals, namely, the various Central Government departments and the liability of such turnover for additional sales tax. Thus, we find that the conclusion reached by the Appellate Tribunal is in order. There is no case to interfere. Accordingly, the tax revi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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