Court Confirms Export Sales Exclusion from "Gross Turnover" for Gem Sector Under Composition Scheme 2006.

Interpretation of statute - term ‘gross turnover’ as contained in the Composition Scheme 2006 - Composition Scheme for Gem and Stones, 2006 - the assessee was rightly excluding the export sales form the gross turnover and was accordingly paying composition amount on gross turnover of local sales. - HC .....

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