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TMI Blog2015 (10) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... there was purchase turnover for the months up to August 2010 and perhaps the tax was being collected on the said basis, provided it was higher than the sum arrived at on the basis of applying clause (b). Assessee does not have a case that he did not have any turnover and that the amount of tax could not be arrived at on the basis of the operation of clause (b). Therefore even proceeding on the basis that the tax which should be arrived at on the basis of applying clause (a) is nil, the amount of tax which should be arrived at on the basis of clause (b) would have to be arrived at and since if that tax is by any account higher than the amount which is arrived at under clause (a), the assessee would be liable to pay the said amount. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wal of permission to pay tax at compounded rate. The reason given was that the Excise Commissioner had cancelled its licence and resultantly, there was no purchase or sales during the period from September 2010 to December 2010. The assessing officer rejected the request of the assesse and demanded turnover tax for the months of September to December 2010 at compounded rate. The first appellate authority confirmed the order. The Tribunal however took the view that the assessee is not liable to pay tax at compounded rate in view of the fact that there was no purchase or sales during the months in question and granted relief. It is accordingly that the State, being aggrieved by the order of the Tribunal, has filed these two revisions. 2. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icipal corporation or a municipal council or a cantonment, and at one hundred and thirty five per cent. of the purchase value of such liquor, in the case of those situated in any other place; or (b) at one hundred and fifteen per cent. of the highest turnover tax payable by it as conceded in the return or accounts or the turnover tax paid for any of the previous consecutive three years; and 4. There is no dispute between the parties that the aforesaid provisions are the relevant provisions for the purposes of our consideration. A perusal of the said provision would show that the legislative intention is that if the compounding is allowed, the tax will be paid on the basis of the amount arrived at in clause (a) or (b) whichever is hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay if one took into consideration the provisions of clause (b). As far as clause (b) is concerned, it is based on percentage of the turnover as provided therein for the previous three years. The assessee does not have a case that he did not have any turnover and that the amount of tax could not be arrived at on the basis of the operation of clause (b). Therefore even proceeding on the basis that the tax which should be arrived at on the basis of applying clause (a) is nil, the amount of tax which should be arrived at on the basis of clause (b) would have to be arrived at and since if that tax is by any account higher than the amount which is arrived at under clause (a), the assessee would be liable to pay the said amount. In this regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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