Levy of additional tax in the case of certain dealer

(1) (a) The tax payable under the Tamil Nadu General Sabs Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereafter in this section referred to aq the said Act), slqll, in' the case of a dealer whose taxable turnoyer for a icai' exceeds three lakhs of rdpees, be increased by a,n; qddi- tiowl tax calculated at the following rates, namely:- (i) Where the taxabJe turnover exceeds three lakhs of rupees but does not exceed five lakhs of rupees 0.5 per cent of the taxable turnover; (ii) Where the taxable turnover exceeds five lakhs of rupees but does not exceed seven lakhs of rupees 0.5 per cent of the taxable turnover; (iii) Where the taxable turnover exceeds seven lakhs of rupees but does not exceed ten lakhs of rupees 0.6 per cent of the taxable turnover; (iv) Where the taxable turnover exceeds ten lakhs of rupees 0.7 per cent of the taxable turnover: Provided that where in respect of aeclared goods as defined in clause (k) of section 2 of the said Act, the tax payable by such dealer under the said Act, togther with the additional tax pays ble under this sub-section, exceeds four per cent of the sale or purchase price thereof, the rate of additional tax in respect of such goods shall be reduced to such ah extent that the tax and the additional tax together shall not exceed four per cent of the sale or purchase price of such goods. (b) The provisions of the said Act shall apply in relation to the additional tax payable under clause (a) as they apply in relation to the tax payable under the said Act. (1) The tax payable uilder tho Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter in this 3ection referted'to as the said Act), slisll, in the: case of a dea- i'er whose total'turnover for a year exweds ten Iakhs 6f rupees, tj'e increased b an additional tax at the rate of five Der cent of the tax payab e by that dealer for that year and the provisions of the 'said.Act shall apply in relation to the said additional tax 6s t k y 'apply in relation td the tax payable under 'the said Act : Provided that where in 'respect of aeclared goods as defined in- clause. (h) of section. 2 of the said act, the tax payable by such dealer under the said Act together with the additional tax payable under this sub-section, exceeds three per cent of the sale or pllrchhse piice thereof, the rate of additional ta o in redpect of such goods shall be reduced t o such an extent that the tax and the! additional tax together shall not exceed three per cent af thb sale or purch~se pricc 7f rq*+ ~ o o ~ s . In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970, in sub-section (1),— (1) clause (a) shall be omitted; (2) in clause (aa),— (a) for the expression commencing with the words "The tax payable under the said Act" and ending with the words "outside the State", the following expression shall be substituted, namely:-"The tax payable under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter in this section referred to as the said Act), shall, in the case of a dealer including the principal selling or buying goods through agents"; (b) the Explanation shall be re-numbered as Explanation 1 and in Explanation 1 as so re-numbered, the expression "in this State" shall be omitted; (c) after Explanation I, the following Explanation shall be inserted, namely:-"Explanation II.—Notwithstanding anything contained in the said Act, for the purpose of this clause, "turnover" in respect of sugarcane excluding sugarcane setts shall be arrived at by multiplying the total metric tonnes of sugarcane excluding sugarcane setts purchased during the year, by the minimum price fixed under clause 3 and the additional price determined under clause 5-A of the Sugarcane (Control) Order, 1966 and such turnover shall be included in the total turnover of the dealer and the taxable turnover shall be arrived at accordingly for the purpose of this clause."; (d) in clause (b), for the expression "under clause (a)", the expression "under clause (aa)" shall be substituted. [Further amendments made by 2001, 2002, and 2005 Acts include modifying thresholds, adding Explanations III, IV, V, and inserting clause (aaa) regarding interest].