ORDER D. Murugesan - The assessee before the Commercial Tax Officer, Hosur (South) Assessment Circle under the Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956 for the assessment year 1993-94 is the petitioner. The assessee is running a poultry farm and a rabbit farm. They purchase parent birds from the sister concern and produce hatching eggs and day old chicks through the incubator and for the said purpose, they purchase medicine, vaccine, poultry feed, etc., from other States which are covered by bills. They also sell rabbit wool to other States covered by bills. The assessee was assessed to tax under the Central Sales Tax Act, namely, for a sum of Rs. 1,35,588 in respect of empty gunny bags, tax was assessed at the rate of 3.45 per cent; for a sum of Rs. 6,600 in respect of iron scrap, tax was assessed at the rate of eight per cent and for a sum of Rs. 9,16,500 in respect of rabbit wool, tax was assessed at the rate of 3.45 per cent. However, tax was revised at the rate of 10 per cent in respect of empty gunny bags and rabbit wool in terms of section 8(2)(b) of the Central Sales Tax Act on the ground that the assessee has not filed the C forms for the reduced rate of tax and the taxable turnover exceeded Rs. 10 lakhs. The Appellate Tribunal also confirmed the above percentage of tax levied under section 8(2)(b) of the Central Sales Tax Act. Questioning the above proceedings, the present writ petition is filed. We have heard Mr. S. Ramanathan, learned counsel for the petitioner and Mr. Haja Naziruddin, learned Special Government Pleader (Taxes) for the respondents. Mr. S. Ramanathan, learned counsel would submit that in terms of section 8(2A) of the Central Sales Tax Act, an assessee is liable to pay only at the specified rate of tax if the tax rate is less than four per cent and when the total taxable turnover is less than Rs. 10 lakhs. He would submit that the said benefit would be available even in case where no C form was filed. He would submit that in terms of section 2(1)(a)(i) of the Tamil Nadu Additional Sales Tax Act, 1970, where the taxable turnover exceeds Rs. 10 lakhs, but does not exceed Rs. 1 crore, 1.5 per cent tax is levied. 10 lakhs. He would submit that the said benefit would be available even in case where no C form was filed. He would submit that in terms of section 2(1)(a)(i) of the Tamil Nadu Additional Sales Tax Act, 1970, where the taxable turnover exceeds Rs. 10 lakhs, but does not exceed Rs. 1 crore, 1.5 per cent tax is levied. That provision is not applicable to the case on hand in view of the specific provisions of section 8(2A) of the Central Sales Tax Act. In any event, according to the learned counsel, in the wake of the proviso to clause (i) of section 2(1)(a) of the Tamil Nadu Additional Sales Tax Act, no additional tax shall be payable under the said clause for the first ten lakhs of rupees of taxable turnover, if the same does not exceed one crore of rupees. In the present case, as the taxable turnover has not exceeded Rs. 1 crore, the assessee is entitled to the exemption for the first Rs. 10 lakhs and if that be so, the assessee is liable to pay tax at the rate of 10 per cent for the remaining amount of Rs. 58,688. Even out of the said amount, the assessee is entitled to the deletion of Rs. 6,600 representing iron scrap and for the balance amount alone, the assessee is entitled to pay tax at the rate of 10 per cent. Mr. Haja Naziruddin, learned Special Government Pleader (Taxes), would submit that in the wake of section 8(2)(b) of the Central Sales Tax Act, the Revenue is entitled to collect higher rate of tax, namely, 10 per cent as per the said provision when the rate applicable to the sale or purchase of goods inside the appropriate State is lesser than the said rate. He would submit that section 8(2A) is not applicable to the facts of this case in the wake of the Explanation to the said provision. By that Explanation, the provisions of sub-section (2A) of section 8 would be applicable in specified circumstances or specified conditions or the tax is levied on sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods. The assessee has not shown any one such circumstance in this case. By that Explanation, the provisions of sub-section (2A) of section 8 would be applicable in specified circumstances or specified conditions or the tax is levied on sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods. The assessee has not shown any one such circumstance in this case. Hence, in the wake of the Explanation, the provisions of sub-section (2A) of section 8 is of no assistance to the assessee. However, the learned Special Government Pleader would fairly submit that as the taxable turnover is less than Rs. 1 crore and in the wake of the proviso to clause (i) of section 2(1)(a) of the Tamil Nadu Additional Sales Tax Act, the assessee is entitled to exemption for the first Rs. 10 lakhs and he is liable to pay tax under the Central Sales Tax Act for the remaining amount only. We have considered the rival submissions. Though the application of sub-section (2A) of section 8 of the Central Sales Tax Act is pressed into service on both sides, we are not inclined to go into the said issue in view of the fact that we are inclined to dispose of this petition on the second ground. Hence we leave that issue open for adjudication in an appropriate case. As far as the second ground is concerned, even assuming that the provisions of section 2(1)(a)(i) of the Tamil Nadu Additional Sales Tax Act is made applicable to the case of the assessee, it is an admitted fact that the total taxable turnover is Rs. 10,58,688 only and that the total turnover does not exceed Rs. 1 crore. In that event, in the wake of the proviso to clause (i) of that provision, the first Rs. 10 lakhs is to be exempted and is not liable to be taxed. If that 10 lakhs rupees is exempted, the balance amount in the taxable turnover is Rs. 58,688 only, which is not in dispute, for which the assessee is liable to pay tax at the rate of 10 per cent in terms of section 8(2)(b) of the Central Sales Tax Act. However, Mr. S. Ramanathan has submitted that the balance taxable turnover includes the amount of Rs. 6,600 towards iron scrap and that amount also should be deducted, leaving the balance of Rs. 52,088 only to be taxed at 10 per cent. However, Mr. S. Ramanathan has submitted that the balance taxable turnover includes the amount of Rs. 6,600 towards iron scrap and that amount also should be deducted, leaving the balance of Rs. 52,088 only to be taxed at 10 per cent. We find force in the said submission. Accordingly, we hold that the assessee is liable to pay tax at the rate of 10 per cent under the Central Sales Tax Act for the amount of Rs. 52,088. In view of our finding, the writ petition is partly allowed. No costs.