TMI Blog1972 (9) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ---------------------------------------------- Assessment Taxable Tax levied Penalty levied year turnover ------------------------------------------------------------------------ 1959-60 254.46 15.27 22.91 1960-61 15,834.16 335.68 503.92 1961-62 31,644.34 670.86 1,006.29 1962-63 31,199.34 661.39 992.09 ------------------------------------------------------------------------ The assessing officer took the view that the sales of the above articles by the respondent are liable to sales tax and, therefore, proceeded to assess the respondent on the basis of his best judgment after rejecting the turnover shown in the books of account of the respondent. According to the respondent, all the above articles sold by him were medicina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities below, that the facts clearly establish that the respondent has been supplying medicines only to his patients on prescriptions from the dispensary run by him and that, therefore, he is entitled to the benefit of the exemption under the notification referred to above. He, therefore, set aside the assessment so far as it related to the medicinal preparations. So far as tooth-powder is concerned, the Tribunal agreed with the view of the assessing authority that it is taxable only at multi-point at the rate of 2 per cent. and not at the rate of 3 per cent. single point. But it held that as the taxable turnover in respect of each of the years is less than Rs.10,000, the turnover relating to tooth-powder could not be brought to charge. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... understood the scope of section 3(1) read with the definition of "total turnover" in section 2(q). The above contention, in our view, has considerable force. The Tribunal's view that unless a person has got a taxable turnover of Rs. 10,000, he is not assessable under section 3(1) does not seem to be in accord with the statutory provisions. Section 3(1), at the relevant time, stated that every dealer whose total turnover for a year is not less than ten thousand rupees, shall pay a tax for each year at the rate of two per cent. of his taxable turnover. "Total turnover" has been defined under section 2(q) as referring to the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not the whole or any por ..... X X X X Extracts X X X X X X X X Extracts X X X X
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