TMI Blog1961 (9) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... ng sweetmeats and khara under the name and style of "Hira Sweet Mart". In the assessment year 1959-60, his turnover in respect of sales of sweetmeats amounted to Rs. 39,983-11-0, though, inclusive of sales of khara which is not taxable under the Act, the total turnover exceeded Rs. 50,000. On 18th November, 1960, the petitioner made, under section 13 of the Act read with rule 4 of the rules framed thereunder, an application in the prescribed form for the grant of a licence stating that his turnover in respect of sales of sweetmeats in the previous year was Rs. 39,983-11-0. In rejecting the application on 2nd December, 1960, the Sales Tax Officer took the view that the "turnover" mentioned in section 13 of the Act referred to the total turno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r horticultural produce grown by himself or grown on any land in which he has an interest, whether as owner, usufructuary mortgagee, tenant or otherwise, the amount of the consideration relating to such sale shall be excluded from his turnover when such produce is sold in the form in which it was produced, without being subjected to any physical, chemical or other process for being made fit for consumption save mere dehusking, cleaning, grading or sorting;". Section 13(1): "The Commissioner may, subject to such conditions as may be prescribed, licence under this section any dealer who carries on business in any of the goods specified in Schedule III and whose yearly turnover does not exceed ordinarily fifty thousand rupees, on advance pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealer carries on business in the goods specified in Schedule III and also in other goods and his total turnover exceeds Rs. 50,000, the concession is not available even though the turnover in respect of the specified goods may be below Rs. 50,000. (iv) If, in the above case, the total turnover does not exceed Rs. 50,000, the concession is available but it is limited to the turnover in respect of the specified goods. Since the concession is not available except as regards the turnover in respect of the specified goods, the consequences are clearly anomalous. In certain cases, it may be claimed upto the limit of Rs. 50,000. In other cases, it cannot be had even if the turnover in respect of the specified goods does not exceed a much sm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le under section 13, the goods specified in Schedule III are: "1. Sweetmeats other than chocolates, toffees, lozenges and peppermint drops. 2.. Bones of animals including powdered bones, horns and hoofs. 3.. Chapri, lac, kiti wax and honey. 4.. Betel leaves." Since betel leaves are also imported, section 4(5)(a) of the Act excludes the value of imported betel leaves for fixing the taxable turnover in respect of sales of imported goods. Also, as long as the turnover in respect of sales of these specified goods does not exceed Rs. 50,000 and the dealers have been duly licensed, the rules do not require them to maintain accounts or to submit periodical returns (rule 26 and the proviso to rule 52). It appears to us that the goods of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in relation to a dealer who imports goods other than betel leaves, whatever their value in Madhya Pradesh-five thousand rupees; (b) in relation to a dealer who manufactures any goods other than cooked food-five thousand rupees; (c) in relation to a dealer being a co-operative society registered under any law for the time being in force relating to co-operative societies, dealing exclusively in goods produced or manufactured by such society or its members without the aid of hired labour-twenty five thousand rupees; and (d) in relation to a dealer not falling in clause (a), clause (b) or clause (c)-fifteen thousand rupees. Explanation.-For the purposes of the limits specified in clauses (a), (b), (c) or (d) the turnover shall includ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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