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2015 (6) TMI 434 - HC - VAT and Sales TaxJurisdiction of Commercial Tax Officer - Held that:- sales had been done to the tune of ₹ 35,06,220/-. In view of Section 3(4) (a)(ii), the respondent has no jurisdiction to assess the tax based on the purchase value. According to the petitioner, the respondent had taken the purchase value as yardstick without considering the provisions of the Act. The statute speaks about Sales Tax turnover alone for the purpose of liablity under Section 3(4) of the Act - Hence impugned order is set aside - Decided in favour of assessee.
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