1996 (9) TMI 596

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..... er section 5(2A) of the Kerala General Sales Tax Act, 1963 can be levied on sales tax collected by the assessee. 2.. It appears that the assessing authority took the view that the sales tax collected forms part of the turnover and as such the same is liable to tax under section 5(2A) of the Act. The first appellate authority also concurred with the finding. However the Tribunal took the view tha .....

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..... is held that section 5(2A) of the Act which levies turnover tax forms part of the same section which levies sales tax and there is no reason to hold that the term turnover has a different meaning for the purposes of turnover tax. 3.. Learned counsel for the assessee has also placed before us an order of the apex court with regard to the same position but in the case of different assessees-Messrs .....

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