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TMI Blog2002 (10) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Special Tribunal in O.P. No. 681 of 2002 dated September 4, 2002. 2.. The case of the petitioner is that the petitioner is the dealer and the assessee in the books of the second respondent-Additional Deputy Commercial Tax Officer, Sattur, Virudhunagar District. He was paying the tax under section 7-E of the Tamil Nadu General Sales Tax Act (hereinafter referred to as "the Act") in com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho opted to pay the tax in compounding way under section 7-E of the Act is entitled to exclude the first three lakhs of rupees of turnover for the purpose of payment of tax even under section 7-E of the Act. The Commissioner by clarification letter dated June 4, 2002 clarified that tax payable under section 3(2) or section 4 is subject to the provisions of section 3(1). But the payment of tax at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 7-E of the Act. This order is now put in issue before us. 3.. We heard the learned counsel for the petitioner and the learned Special Government Pleader for Taxes. Learned counsel for the petitioner has submitted that section 3(1)(b) has been introduced subsequently, i.e., from June 2, 2000, but whereas section 7-E has been introduced from 1996 onwards and the petitioner was paying t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessment, which is only optional cannot be compared with the regular charging sections. That is the precise reason for which compounding is allowed and the dealers are also seeking for the compounding of tax. On the very reading of the provisions, we are of the view that the submission made by the learned counsel for the petitioner cannot at all be accepted and the clarification given by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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