2010 (1) TMI 1142

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..... liable to be taxed. If that 10 lakhs rupees is exempted, the balance amount in the taxable turnover is 58,688 only, which is not in dispute, for which the assessee is liable to pay tax at the rate of 10 per cent in terms of section 8(2)(b) of the Central Sales Tax Act. However, Mr. S. Ramanathan has submitted that the balance taxable turnover includes the amount of 6,600 towards iron scrap and that amount also should be deducted, leaving the balance of 52,088 only to be taxed at 10 per cent. We find force in the said submission. Accordingly, we hold that the assessee is liable to pay tax at the rate of 10 per cent under the Central Sales Tax Act for the amount of 52,088. Writ petition is partly allowed.
MURUGESAN D. AND JANARTHANA RAJA P .....

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..... esent writ petition is filed. We have heard Mr. S. Ramanathan, learned counsel for the petitioner and Mr. Haja Naziruddin, learned Special Government Pleader (Taxes) for the respondents. Mr. S. Ramanathan, learned counsel would submit that in terms of section 8(2A) of the Central Sales Tax Act, an assessee is liable to pay only at the specified rate of tax if the tax rate is less than four per cent and when the total taxable turnover is less than ₹ 10 lakhs. He would submit that the said benefit would be available even in case where no C form was filed. He would submit that in terms of section 2(1)(a)(i) of the Tamil Nadu Additional Sales Tax Act, 1970, where the taxable turnover exceeds ₹ 10 lakhs, but does not exceed ₹ .....

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..... ns of sub-section (2A) of section 8 would be applicable in specified circumstances or specified conditions or the tax is levied on sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods. The assessee has not shown any one such circumstance in this case. Hence, in the wake of the Explanation, the provisions of sub-section (2A) of section 8 is of no assistance to the assessee. However, the learned Special Government Pleader would fairly submit that as the taxable turnover is less than ₹ 1 crore and in the wake of the proviso to clause (i) of section 2(1)(a) of the Tamil Nadu Additional Sales Tax Act, the assessee is entitled to exemption for the first ₹ 10 lakhs and he is l .....

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