1969 (1) TMI 62

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..... t year 1959-60 had the minimum Page No: 447 turnover which would attract tax under the provisions of the General Sales Tax Act, 1959. The assessing authority proceeded as follows: Rs. "1. Turnover disclosed by books 4,467.70 2. Add estimated turnover towards probable omissions 4,467.70 Taxable turnover 8,935.40 Inter-State sales turnover 12,421.12 Total turnover 21,356.52" The ot .....

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..... . "Sale" as defined in the Act should, therefore, be taken for the purpose of the Act to be the local sale or purchase. If that be so, turnover and total turnover can only relate to such sales or purchases and cannot include what is an inter-State sale or export or import sale. It is true that in the definition of "total turnover" it is said to include turnover whether or not the whole or any port .....

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..... -State sales are not chargeable to tax under the local Act, they are entitled to deduction. More properly it should be viewed not as a deduction but as exclusion from the turnover on the ground that it cannot form part of the chargeable turnover. Turnover under the Act includes the chargeable sales or purchases which may or may not be subject to tax in view of the relevant statutory provisions. We .....

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