- (1.) The State is the revision Petitioner. Challenge is to the order of the Sales Tax Appellate Tribunal in M. T. S. A. No. 567 of 2000. The assessment year is 1996-97.
(2.) The vital question required to be considered in this revision is, as to how to apply Section 2(1)(a) of the Tamil Nadu Additional Sales Tax Act, 1970, which existed prior to Act 31 of 1996, since by Act 31 of 1996, the previous Section 2(1)(a) came to be amended and after the amendment, Section 2(1)(a) and 2(1)(aa) came to be introduced. Further, Act 31 of 1996 was the subject-matter of challenge before the Tamil Nadu Taxation Special Tribunal, in which the Tribunal rendered a judgment in Siemens Ltd. v. State of Tamil Nadu,1998 110 STC 313. The Tribunal struck down the amended Section 2(1)(a) and also deleted certain words in the newly inserted Section 2(1)(a) of the Tamil Nadu Act 31 of 1996. In the light of the above pre-amended Section 2(1)(a) and the amended Sections 2(1)(a) and 2(1)(aa) as well as striking down of the provisions to the extent referred to in the above judgment of the Special Tribunal, the question to be considered is as to in what manner the additional sales tax liability of the Respondent-Assessee is to be determined.
(3.) In order to appreciate the contentions raised, it is better to note the unamended provision as well as the amended provisions and the provision as it stands after the judgment of the Special Tribunal.;