STATE OF TAMIL NADU Vs. S B TIMBERS

JUDGEMENT

(1.) THIS is an appeal filed by the department against the order of the Sales Tax Appellate Tribunal, wherein it was held that the turnover should not be split up for the levy of additional sales tax as per the amended Act, 1996. The additional sales tax is levied on the taxable turnover only when it exceeds 100 crores. The correctness of the same is put in issue by the department in this case.

(2.) A Division Bench of this Court while considering a similar issue in issue in Writ Petition No,29744 of 2002 and Tax Case (Revision) No.1795 of 2008, in which one of is a party, by order dated 21.01.2009 has passed the following order : "Mr.Ramagopal, learned counsel for the writ petitioner submits that the issue involved in the tax case revision as well as in the writ petition is one and the same. The learned counsel further submits that the issue involved in the writ petition as well as the tax case revision is covered in favour of the writ petitioner by reason of the Judgment of the Special Tribunal reported in the case of Siemens Limited vs. State of Tamilnadu reported in 110 STC 313. The fact that the decision of the Special Tribunal in the above said case has become final and it has not been further adjudicated by the revenue is accepted by the learned Special Government Pleader (Taxes). However, the learned Special Government Pleader (Taxes) states that the facts are little bit different in this case. Having regard to the submission made by the learned counsel on either side, we are of the view that the writ petition as well as the tax case revision can be disposed of by directing the authorities concerned to act in accordance with the proposition of law laid down by the above said Siemens case. If the facts of the case is not similar to the one, it is well open to the authorities to proceed in accordance with law. Such an order is passed. With the above directions, the writ petition as well as the tax case revision are disposed of.