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TMI Blog2007 (4) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... ated March 1, 2007 made in W.P. No. 2295 of 2006(1), dismissing the writ petition on the ground of availability of alternative remedy. The learned judge also held that there was unexplained laches on the part of the petitioner for more than six years in challenging the order of assessment dated April 1, 1998. Aggrieved by this, the petitioner is on appeal. The appellant herein is an assessee on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period April 1, 1996 to July 31, 1996, the taxable limit was Rs. 10 lakhs and above and on and from August 1, 1996 as per the Amending Act 31 of 1996, the same was attracted only when the taxable turnover exceeded Rs. 100 crores. The appellant states that since the taxable turnover for the period August 1, 1996 to March 31, 1997 was Rs. 59,40,431, the question of liability under the Tamil N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed) and challenged the jurisdiction of the respondent that as per the amended provision under Act 31 of 1996, effective from August 1, 1996, the liability itself was not there. The original petition was admitted by the Tamil Nadu Taxation Special Tribunal in O.P. No. 314 of 2004. By reason of the transfer on abolition of the Tribunal the O.P. was re-numbered as W.P. No. 2295 of 2006. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice. Considering the legal issue involved in the challenge made in the original petition before the Tamil Nadu Taxation Special Tribunal was on the chargeability of additional sales tax under the amended provision for the period August 1, 1996 to March 31, 1997 and the petition admitted and kept pending since 2004, we feel, interest of justice would be met by directing the appellant herein t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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