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TMI Blog2021 (2) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... has been answered in Philips India Limited vs The Assistant Commissioner (CT), Fast Tract Assessment Circle II and others [ 2004 (5) TMI 538 - MADRAS HIGH COURT ] where it was held that the provision under Section 55 of the TNGST Act and the relevant rules would be applicable for the purpose of effecting rectification. The Tamil Nadu Additional Sales Tax Act, 1970 is not a self contained code. It merely supplements Tamil Nadu General Sales Tax Act. It is necessary to read and construe the Tamil Nadu General Sales Tax Act and the Tamil Nadu Additional Sales Tax Act together. The tax case revision stands disposed of. - Honourable Mr. Justice T.S. Sivagnanam And Honourable Ms. Justice R.N. Manjula For the Petitioner : Mr.Md.Shaffiq Special G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle II and others [2004 137 STC 134 (Mad)] . The operative portion of the judgment reads as follows: 7. It is true that in the decision in question, namely Siemens Limited v. State of Tamil Nadu [1998] 110 STC 313, the Tribunal had observed: To give effect to the said intention we proceed to hold that clause (a) of sub-section (1) of section 2 of the principal Act, namely, Act 14 of 1970 is ultra vires and should stand deleted. We make it clear that we are striking down only clause (a) of section 2(1). The aforesaid observation of the Tribunal considered in isolation, supports the contention of the petitioner to the effect that there was no provision attracting liability to pay additional sales tax before 1.8.1996. However, as rightly obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king down of Section 2(1) (a) did not have the effect of reviving Section 2(1)(a) as it originally stood, the fact remains that so long as that provision, namely Section 2(1)(a) of the unamended Act, was in statute book, the liability to pay tax as per such provision was already incurred. In other words, the liability as envisaged under Section 2(1)(a) as per the original Act was in existence for the period from April 1, 1996 till July 31, 1996. At that stage the liability was incurred as soon as the turnover exceeded ₹ 10 lakhs and as per the original provision, the extent of such liability varied upon the taxable turnover as per the original provision. With effect from 1.8.1996, the exemption limit was raised to ₹ 100 crores a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Act, 1970. This submission overlooks the basic concept that the levy of additional sales tax under section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970 is actually collection of sales tax at a higher rate from the dealers having turnover over a particular limit. This position is now clear in view of the Supreme Court decision reported in 34 STC 73 (S. KODAR v. STATE OF TAMIL NADU). Moreover, Section 2(1)(b) specifically lays down that the provisions of the TNGST Act shall apply in relation to the additional tax payable under Section 2(1)(aa) as they apply in relation to the tax payable under the TNGST Act. Apart from the above, Section 4 of the Additional Sales Tax Act contains the rule making power by the Government to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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