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CTO Circle Nagaur Versus Sarita General Store, Sarvottam Industries Ltd., Arawali Trading Company

2016 (11) TMI 1261 - RAJASTHAN HIGH COURT

Interpretation of Notification dt 12.7.2004 - turnover tax - composition scheme - turnover tax is payable on the basis of annual turnover and not on the basis of quarterly turnover as laid down in sec.13A of the Act - Held that: - a bare perusal of section 13A itself makes it explicitly clear when it mentions "whose total turnover in a year exceeds 3 lac rupees" should mean that it has to be computed on the basis of annual turnover and not on the basis of proportionate or part of the turnover or .....

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and is not required to be interpreted differently than what has been expressed by the Tax Board and taking into consideration the aforesaid view of the Tax Board, which I do concur, in my view it being a finding of fact based on evidence, no question of law arises out of the order of Tax Board. I find no perversity or illegality in the order of Tax Board so as to call for interference of this court - petition dismissed - decided against the revenue. - S.B. Sales Tax Revision Petition No. 41 of .....

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tion and their claim was that turnover tax is payable on the basis of annual turnover and not on the basis of quarterly turnover as laid down in sec.13A of the Act. However, the Assessing Officer levied the tax on the basis of quarterly turnover, which was also upheld by the Dy. Commissioner (Appeals). However, the Tax Board, after taking into consideration the relevant provisions as also Notifications, has held that the turnover tax can be levied only on the basis of annual turnover and not on .....

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consideration the relevant Notifications, which were in the nature of clarification rather than holding it prospectively. She thus contended that questions of law arise out of the order of Tax Board and needs consideration. 4. None appeared on behalf of the respondent. 5. I have heard learned counsel and taken into consideration the arguments advanced and perused the orders including the impugned order. 6. For better appreciation, it would be appropriate to quote sec.13A which is the bone of co .....

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rnment but not exceeding ten percent of his gross annual turnover. (2) No tax under sub-section (1) shall be payable on that part of turnover which relates to:- (i) sale or purchase of exempted goods; (ii) sale or purchase of goods in the course of inter-State trade or commerce; (iii)sale or purchase of goods in the course of export out of the territory of India or sale or purchase in the course of import into the territory of India; (iv) all amounts collected by way of tax under the provisions .....

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