TMI Blog2016 (4) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... ra on behalf of Mr. V.K. Mathur For The Respondent : Mr. Niraj Kumar Jain on behalf of Mr. Mahendra Dave, B Y THE COURT ( O RAL ) : 1. The present Sales Tax Revision 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. 898/2004/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 10.03.2003; and a demand of ₹ 26,600/- was raised. Being aggrieved of the order dated 10.03.2003, the assessee had fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 dealer for sales as referred to in clause (3) including the purchase price of the goods which are subject to purchase tax under section 11 of the Act. (42) taxable turnover means that part of turnover which remains after deducting therefrom the aggregate amount of the proceeds of sale of goods:- (i) on which no tax is levia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption 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 granted by the State to a transaction or upon goods which are simply not taxable under the provisions of the Act itself. Thus, exigibility to tax is sine qua non for invoking power to exempt any particular transaction or goods. Therefore, the contention of the learned counsel for the petitioner Revenue that the non-obstante clause could support the interpretation canvassed by the learned counsel for the Revenue does not cut any ice. The term Annual Gross Turnover during the relevant year therefore, has to be read in the context of taxable turnover as defined in Section 2(42) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
