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2013 (10) TMI 1280

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..... tunity granted to the Revenue to serve notice on the respondent, till date no action has been taken in this tax case (revision) relating to the assessment year 1996-97. This tax case (revision) by the Revenue, has been admitted on June 17, 2009, on the following substantial question of law: "(i) Whether, in the facts and circumstances of the case, the Tribunal is right in holding that the additi .....

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..... work out the liability based on the decision of this court. Thus, taking the taxable turnover for the entire year, the taxable turnover up to the period July 31, 1996, has to be worked out to attract the liability at the rates specified therein and beyond that, the liability of the turnover has to be worked out based on the amended provision depending on the taxable turnover crossing rupees 100 cr .....

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