Taxable quantum for manufactured or imported goods depends on relevant turnover, not overall sales turnover, under sales tax classification rules.

For section 4(5) of the Bengal Finance (Sales Tax) Act, 1941, a dealer is placed under clause (a) only when the turnover of imported, manufactured, or produced goods for sale reaches the prescribed taxable quantum. If that relevant turnover is below Rs. 10,000, the dealer falls under clause (c), even though total turnover may exceed that amount. The controlling factor is the turnover of the specified goods themselves, not the dealer's overall sales. On that basis, the taxable turnover was to be determined under clause (c), in favour of the assessee.

---

---

Issues: Whether, for the purpose of section 4(5) of the Bengal Finance (Sales Tax) Act, 1941, a dealer whose turnover included a small amount of goods manufactured or produced for sale but whose turnover of such manufactured goods was below Rs. 10,000 was taxable under clause (a) or under clause (c).

Analysis: Section 4(1) makes tax payable only by a dealer whose gross turnover exceeds the taxable quantum. Section 4(5) classifies dealers for determining that quantum. Clause (a) applies to dealers who import for sale goods into Delhi or manufacture or produce goods for sale, and the taxable quantum for that class is Rs. 10,000 only when the turnover with respect to such imported or manufactured goods reaches that limit. Where the turnover of such goods is below Rs. 10,000, the dealer falls under clause (c). The fact that the total turnover may exceed Rs. 10,000 does not by itself attract clause (a) if the relevant turnover of manufactured or imported goods remains below the prescribed amount.

Conclusion: The taxable turnover had to be determined under clause (c) of section 4(5), not clause (a), and the answer was in favour of the assessee.

Ratio Decidendi: For dealers covered by section 4(5)(a), the taxable quantum is determined by the turnover of the imported, manufactured, or produced goods themselves, and not by the dealer's overall turnover including other sales.

---