9911796707
TMI Blog2015 (12) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e., cigarette and products of tobacco could be reckoned for computation of turnover tax - Held that:- section 13A(2)(i) makes it amply evident that the taxable turnover shall not include the sale and purchase of exempted goods. Admittedly consequent to additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 vide notification dated March 27, 1995 by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revision No. 16 of 2010 - - - Dated:- 28-8-2014 - ALOK SHARMA J. ORDER Heard. Perused the impugned order dated June 4, 2009 passed by the Rajasthan Tax Board, Ajmer (hereinafter the Tax Board ). The question of law in this revision petition is as to whether for levy of exemption fee/composition fee in lieu of turnover tax under the extent Rajasthan Sales Tax Act, 1994 (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 10,26,63,948.73 arrived at with the inclusion of sale/purchase of cigarettes, sale of the exempted goods to an extent of ₹ 33,60,806 had to be excluded. Thereupon the taxable turnover of the assessee would be less than ₹ 10 crores, i.e., ₹ 10,26,63,948.73-Rs. 33,60,806 = 9,93,03,142.73. In terms of the Notification No. F.4(4)FD/Tax/Div./99 Part 57 dated June 28, 2003 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2)(i) makes it amply evident that the taxable turnover shall not include the sale and purchase of exempted goods. Admittedly consequent to additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 vide notification dated March 27, 1995 by the State Government had declared cigarettes and products of tobacco exempted from purchase and sales tax under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
