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TMI Blog2016 (8) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... irtue of prescription of such different rates, due to statutory amendments, the only exercise to be carried out would be to ascertain the period for which the different rates of tax are to be worked out – assessment to be done fresh - writ petition allowed – matter remanded. - W.P.No.27356 of 2004 - - - Dated:- 22-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. S. Rajasekar For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was up to ₹ 10 Crores. The matter concerns the levy of Additional Sales Tax under the provisions of the Tamil Nadu Additional Sales Tax Act, 1970. The second ground raised by the petitioner is that the assessing officer failed to take into consideration the Circular issued by the Commissioner, dated 14.12.2002, which being a statutory Circular issued in exercise of powers under Section 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tvl.National Time Company in TC(R) No.2316 of 2008, dated 8.7.2010. In the said decision, the issue as to whether the year could be split up was considered and it was held as follows: 13. The definition of the expression year which means the financial year, is only for the purpose of ascertaining what is the financial year with reference to which the tax liability under the main Act as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we do not find hurdle at all in bifurcating the financial year in the case of any assessee, while applying the un-amended section 2(1)(a) upto 31.7.1996 and the liability after its amendment on and after 1.8.1996, for the purpose of calculating the additional sales tax liability. 5. In the light of the above decision as well as the statutory Circular dated 14.12.2002, the respondent has to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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