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TMI Blog1965 (5) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... educed that the assessee sold stitched garments and quilts as well of a very nominal value. It was contended on behalf of the assessee before the authorities that since its turnover with respect to goods manufactured or produced for sale was less than Rs. 10,000, clause (a) of sub-section (5) of section 4 was not applicable to the assessee and it could be taxed only under clause (c) of sub-section (5) of section 4, as it then stood, if its turnover was Rs. 30,000 or more. The Chief Commissioner took the view that since the assessee's turnover included the sale proceeds, though of a very small amount, of manufactured goods also the assessee was liable to tax under clause (a) of sub-section (5) of section 4. In other words, he held that where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effected after the date so notified. (5) In this Act the expression 'taxable quantum' means (a) in relation to any dealer who imports for sale any goods into the State of Delhi, or manufactures or produces any goods for sale, 10,000 rupees; or (b) in relation to particular classes of dealers not falling within clause (a), such sum as may be prescribed; or (c) in relation to any other dealer, 30,000 rupees." Mr. S. N. Shankar, the learned counsel for the State, on the other hand, contends that even where a small part of sale proceeds is represented by manufactured goods then clause (a) of sub-section (5) is applicable and if the total sale proceeds are more than Rs. 10,000 comprising both of manufactured goods or other goods the turnove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he plain construction of the section. Mr. Shankar seeks to distinguish the Nagpur decision on the ground that the word ''gross" in sub-section (1) of section 4 does not appear in the corresponding provision in the Nagpur Act. That, in our view, makes no difference. Taxable quantum having been defined the definition has to be incorporated in sub-section (1) of section 4. When so incorporated the presence of the word "gross" in the earlier part of this section will make no difference. In this view our answer to the question referred is that the taxable turnover in this case had to be determined under clause (c) of sub-section (5) of section 4. In the circumstances, however, there will be no order as to costs. GROVER, J.-I agree. Ordered acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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