2013 (7) TMI 894

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..... is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assess ment year 1996-97 raising the following questions of law: 1. Whether, in the facts and circumstances of the case, the Appel late Tribunal is right in holding that the additional sales tax cannot be levied if the taxable turnover is less than 100 crores ? 2. Whether, in the facts and circumstances .....

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..... with reference to the relevant tax rate therein applicable to the period. In the circumstances, setting aside the order of the Sales Tax Appellate Tribunal, the matter is remanded back to the assessing officer to 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 31st July, 1996, has to be wor .....

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