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TMI Blog2012 (9) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... C. The second proviso to section 15-1A specifically provides that in calculating the additional tax payable by the dealer, the tax payable on sales covered by entry 18, Part I, Schedule C shall not be taken into consideration. Therefore, the Tribunal committed an error in including the sales covered under entry 18, Part I, Schedule C, while computing the additional tax payable under section 15-1A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case and upon true and correct interpretation of entry 136 of the notification issued under the provisions of law as also of the terms of the Package Scheme of Incentives, 1983, the Tribunal was correct in holding that while calculating N.S.T.L. as defined in the package scheme of incentives, the turnover tax was required to be added? (iii) Whether upon a correct interpretation of section 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 8, 2011. Accordingly, questions (i), (ii) and (iv) are answered in favour of the assessee and against the Revenue. As regards the question (iii) is concerned, the assessing officer in the assessment order dated March 31, 1992 has held that in computing the additional tax under section 15-1A of the Bombay Sales Tax Act, 1959, the sales tax payable on certain sales shall be taken into consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fected by the assessee. At the instance of the applicant-assessee the aforesaid question is referred by the Tribunal for the opinion of this court. It is not in dispute that the sales in question are goods covered under entry 18, Part I, Schedule C. The second proviso to section 15-1A specifically provides that in calculating the additional tax payable by the dealer, the tax payable on sales co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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