STATE OF TAMIL NADU Vs. RELIANCE INDUSTRIES 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 questions of law:

(2.) WHETHER , in the facts and circumstances of the case, section 2(1)(aa) of the Additional Sales Tax Act, 1970 as amended by the Act 31 of 1996 is applicable even in a case where the taxable turnover is less than 100 crores for the year?