9911796707
TMI Blog2016 (4) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... /2004/Pali for the assessment year 2000-2001. 2. Brief facts of the case are that the liability of turn over tax was assessee by the Assessing Authority in respect of the business transactions for the assessment year 2000-2001 vide Order dated 10.03.2003; and a demand of Rs. 26,600/- was raised. Being aggrieved of the order dated 10.03.2003, the assessee had further filed appeals before the learned Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur which were allowed vide order dated 16.12.2003, the demand raised by the Assessing Authority was set aside and the matter was remanded. The Revenue had preferred second appeals against the order of the Appellate Authority dated 16.12.2003 which was also dismissed by the learned Tax Board v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vable by a dealer for sales as referred to in clause (3) including the purchase price of the goods which are subject to purchase tax under section 11 of the Act." "(42) "taxable turnover" means that part of turnover which remains after deducting therefrom the aggregate amount of the proceeds of sale of goods:- (i) on which no tax is leviable under this Act; (ii) which have been exempted from tax or which have suffered tax under this Act, subject to other provisions in the Act; and (iii) which are taxable at a point of sale within the state subsequent to the sale by the dealer and such sale is covered by a declaration as may be required under any provisions of this Act or the rules made thereunder". 7. There is no need to over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned counsel for the petitioner - Revenue that the non-obstante clause could support the interpretation canvassed by the learned counsel for the Revenue does not cut any ice. The term "Annual Gross Turnover during the relevant year" therefore, has to be read in the context of taxable turnover as defined in Section 2(42) of the Act and as envisaged to be taxed under Section 13A of the Act incorporated for the purpose of imposition of turnover tax under this Act. The term 'annual gross turnover' as used in the said notification, therefore, could not include within its ambit the components of turnover like branch transfers, export sales and inter-state sales as contended by the learned counsel for the petitioner - Revenue. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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