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2015 (12) TMI 576 - RAJASTHAN HIGH COURT

2015 (12) TMI 576 - RAJASTHAN HIGH COURT - TMI - Liability of turn over tax - Held that:- Sales tax revision petition regarding turn over tax is squarely covered by the decision of this Court in the case of Assistant Commissioner, Special Circle, Udaipur Vs. M/s H.E.G. Limited, Rishav Textiles, Rishavdev, Udaipur wherein it was held that, the assessing authority was not justified in imposing or computing the exemption fee under the notification dtd. 28.6.2003 on the basis of annual gross turnove .....

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Petition under Section 86 of the Rajasthan Sales Tax Act, 1994 has been filed by the Revenue aggrieved by the order dated 28.10.2005 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No. 897/2004/Pali for the assessment year 2000-2001. 2. Brief facts of the case are that the liability of turn over tax was assessee by the Assessing Authority in respect of the business transactions for the assessment year 2000-2001 vide Order dated 07.03.2003; and a demand of ₹ 2,453/- was raised. B .....

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sion petition by the Revenue. 3. Today, both the learned counsels for the parties submit at bar that the issue involved in the present sales tax revision petition regarding turn over tax is squarely covered by the decision of this Court in the case of Assistant Commissioner, Special Circle, Udaipur Vs. M/s H.E.G. Limited, Rishav Textiles, Rishavdev, Udaipur reported in (2009) 23 Tax-up Date 22. 4. The relevant portion of the findings of this Court in the case of M/s H.E.G. Limited (supra) is quo .....

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increasing with increasing slabs of annual gross turnover, but the question is the term "annual gross turnover" itself is not defined in the Act itself as such, therefore, one has to necessarily fall upon the definition of "turnover" and "taxable turnover" as defined in Section 2(44) and 2(42) respectively. The said definitions are also reproduced hereunder for ready reference:- "(44) "Turnover" means the aggregate amount received or receivable by a .....

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which are taxable at a point of sale within the state subsequent to the sale by the dealer and such sale is covered by a declaration as may be required under any provisions of this Act or the rules made thereunder". 7. There is no need to over-emphasize that the Rajasthan Sales Tax Act, 1994 has been enacted under the legislative powers conferred upon the State in Entry 54 List II of 7th Schedule to the Constitution of India and has to be abide by the parameters of taxability provided in t .....

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d scope and ambit of the Act. The non-obstante clause of Section 15 does not give unbriddled or unrestricted power to the State to exempt any goods or transaction taxable under the Act subject to a condition which envisages inclusion of nonS. taxable turnover within the definition of annual gross turnover used as basis for computing exemption fee. "The power to exempt necessarily pre-supposes power to tax. What cannot be taxed, cannot be exempted by the State. No exemption is required to be .....

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r" therefore, has to be read in the context of taxable turnover as defined in Section 2(42) of the Act and as envisaged to be taxed under Section 13A of the Act incorporated for the purpose of imposition of turnover tax under this Act. The term 'annual gross turnover' as used in the said notification, therefore, could not include within its ambit the components of turnover like branch transfers, export sales and inter-state sales as contended by the learned counsel for the petitione .....

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