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TMI Blog1965 (5) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter referred to as the assessee) is a dealer in cloth. During the assessment year 1954-55 its total turnover was Rs. 15,836-4-0. In this year the assessee paid Rs. 10-4-0 as stitching charges to a tailor for stitching some quilts, mattresses and petticoats. From this it was deduced that the assessee sold stitched garments and quilts as well of a very nominal value. It was contended on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect to the manufactured goods is very much lesser. The Chief Commissioner, however, referred to this Court the question of law as to whether in the present case the dealer's turnover should be determined under clause (a) or (c) of sub-section (5) of section 4 of the Bengal Finance (Sales Tax) Act, 1941, as extended to Delhi. Mr. Yogeshwar Dayal, the learned counsel for the assessee, contends ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ediately preceding the commencement of this Act exceeded the taxable quantum shall be liable to pay tax under this Act on all sales effected after the date so notified. (5) In this Act the expression 'taxable quantum' means (a) in relation to any dealer who imports for sale any goods into the State of Delhi, or manufactures or produces any goods for sale, 10,000 rupees; or (b) in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that clause (a) would apply only if the taxable quantum with respect to the goods imported or manufactured or produced for sale is Rs. 10,000 or more. Where turnover with respect to such goods is less than Rs. 10,000 then clause (c) of sub-section (5) of section 4 would be applicable. This view is in accord with the decision of the Nagpur High Court in Ayodhyaprasad Suklal v. The Crown[1951] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction of the section. Mr. Shankar seeks to distinguish the Nagpur decision on the ground that the word ''gross" in sub-section (1) of section 4 does not appear in the corresponding provision in the Nagpur Act. That, in our view, makes no difference. Taxable quantum having been defined the definition has to be incorporated in sub-section (1) of section 4. When so incorporated the presence of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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