INDIA BEEDI LEAVES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) IN this tax revision case the assessees question the levy of additional sales tax on them for the assessment year 1975-76. The assessees have been doing business in beedi leaves at Vaniyambadi and they declared a total and taxable turnover of Rs. 10, 08, 620.79 for the year 1975-76.

(2.) AFTER a check of the accounts, the turnover of the assessees was finally determined at Rs. 10, 08, 622. In the same order of assessment the assessing authority levied an additional tax of Rs. 4035. The assessees took the matter on appeal, but without success. The matter was then taken to the Tribunal by the assessees contending that on their turnover included the turnover relating to two of their principals, each of whose turnover was less than Rs. 10, 00, 000, their principals were not liable to pay additional tax and that if their principals were not liable to pay additional tax, the assessees were also not liable to pay the additional tax.

(3.) IT is seen that at the relevant time section 2(1) of the Tamil Nadu Additional Sales Tax Act, 1970, was as follows :