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TMI Blog2014 (3) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... has not exceeded Rs. One Hundred Crores. Though the said contention was accepted by the appellate authority, the Tribunal has reversed the said decision without assigning any reason - payment of additional Sales Tax would arise only if the taxable turnover for the whole of the financial year exceeded Rs. One Hundred Crores. Moreover, for the period up to July 31, 1996, the liability has to be worked out as per the provision prevailing on that date, i.e., under unamended Section 2(1)(a) and for the consequent period as per the amended position - Following decision of State of Tamil Nadu v. National Time Co. [2010 (7) TMI 842 - MADRAS HIGH COURT] - Decided in favour of assessee. - Tax Case No. 1623 of 2008 (Revision No.23 of 2008) - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period 17.7.1996 and 31.3.1997. Aggrieved by the aforesaid order, the Revenue preferred Appeal in S.T.A.No.45 of 1998 before the Tamil Nadu Sales Tax Appellate Tribunal, which, by order dated 07.3.2000, allowed the appeal. The said order came up before the Tamil Nadu Taxation Special Tribunal by Revision. On the abolition of the Tribunal, the matter came to be transferred to this Court as Tax Case. 3. Learned counsel appearing for the assessee has contended that the Sales Tax Appellate Tribunal, while reversing the order of the Appellate Assistant Commissioner, has not assigned any reason for such reversion and has set aside the order in a mechanical manner without any reasonableness. Further he contended that the order of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e year, the taxable turnover has not exceeded Rs. One Hundred Crores. Though the said contention was accepted by the appellate authority, the Tribunal has reversed the said decision without assigning any reason. 8. It is not in dispute that the total turnover of the assessee did not exceed Rupees One Hundred Crores in the financial year 1996-97. It is not in dispute that the amended provisions of Section 2(1)(a) came into effect from 01.8.1996. Therefore, the payment of additional Sales Tax would arise only if the taxable turnover for the whole of the financial year exceeded Rs. One Hundred Crores. Moreover, for the period up to July 31, 1996, the liability has to be worked out as per the provision prevailing on that date, i.e., under un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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