1969 (1) TMI 62

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..... ttract tax under the provisions of the General Sales Tax Act, 1959. The assessing authority proceeded as follows: Rs. "1. Turnover disclosed by books 4,467.70 2. Add estimated turnover towards probable omissions 4,467.70 Taxable turnover 8,935.40 Inter-State sales turnover 1 .....

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..... or purchases because of the constitutional limitation upon the legislative power. "Sale" as defined in the Act should, therefore, be taken for the purpose of the Act to be the local sale or purchase. If that be so, turnover and total turnover can only relate to such sales or purchases and cannot include what is an inter-State sale or export or import sale. It is true that in the definition of "to .....

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..... e 6 is concerned with deduction. All that the rule means is that because the inter-State sales are not chargeable to tax under the local Act, they are entitled to deduction. More properly it should be viewed not as a deduction but as exclusion from the turnover on the ground that it cannot form part of the chargeable turnover. Turnover under the Act includes the chargeable sales or purchases which .....

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