Order: Chitra Venkataraman, J. 1. The assessee is on revision as against the order of the Sales Tax Appellate Tribunal in respect of the assessment years 1987-88 and 1988-89 raising the following question of law :- "Whether the order of the Tribunal is correct in law which has been passed without giving an opportunity to the petitioner to take out xerox copies of the seized records (D7 records) ?" 2. A perusal of the order of assessment for the years 1987-88 and 1988-89 in T.C.Nos.1852/2006 and 1814/2006 respectively shows that as against Nil reported turnover, the Assessing Officer determined the total and taxable turnover at Rs.16,900/-and 15,898/- respectively. 3. Leaving aside the question raised, since as per the law that existed during the relevant point of time, the liability under Section 3(1) of the Tamil Nadu General Sales Tax Act, 1959 arose only in cases, where the total taxable turnover was not less than Rs.One lakh. 4. On the admitted position of fact, we have no hesitation in setting aside the order of the Sales Tax Appellate Tribunal holding that on the turnover arrived at, no liability under Section 3(1) of the TNGST Act could arise. Accordingly, the Tax case Revisions are allowed. No costs.