STATE OF TAMIL NADU Vs. SAVORIT LIMITED

JUDGEMENT

(1.) The Revenue is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1996-97 raising the following question of law:

(2.) 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 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 crores for the whole year. The tax case revision stands disposed of accordingly. No costs.