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Commercial Taxes Officer, Circle-A, Jaipur Versus Hongkong and Shanghai Banking Corporation Limited

2016 (12) TMI 67 - RAJASTHAN HIGH COURT

Levy of Turnover tax - composition/exemption fees - Held that: - bare perusal of the Sec. 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 .....

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nded, therefore, assessment of the annual turnover or the exemption fee on any part of the same of the assessee for the assessment year 2003-04, could not be made applicable - petition dismissed. - S.B. Sales Tax Revision Petition No. 154 of 2012 - D .....

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the Revenue was dismissed. 2. The issue raised in the instant petition is about the Assessing Officer (AO) who levied turnover tax, surcharge and interest whereas as per assessee on composition/exemption fees it was not leviable. 3. However, the Dep .....

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s. M/s. Sarita General Store, Merta City (Nagaur) and Ors, in SB STR No. 42/2010 where this Court vide judgment and order dated 27/09/2016 dismissed the claim of the Revenue in view of provisions of Sec. 13A. 5. For better appreciation, it would be a .....

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red under section 3, and whose total turnover in a year exceeds three lacs rupees, whether or not the whole or any portion of such turnover is liable to tax under any other provisions of this Act, shall be liable to pay turnover tax, from such date a .....

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s; (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 a .....

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he goods were returned within a period of six months from the date of delivery of the goods and the accounts show the date on which, and the amount for which, refund was made; (vi) all amounts realised by a dealer by the sale of his business as a who .....

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ing to assessment, collection and refund under other provisions of this Act and Rules made thereunder shall mutatis mutandis apply." 6. In my view, bare perusal of the section itself makes it explicitly clear when it mentions "whose total t .....

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