High Court rules sales tax based on turnover admitted in return, upholding Tribunal's decision.

The High Court of Mysore dismissed five revision petitions regarding sales tax, holding that tax is based on turnover admitted in the return, not on the assessment order. The Sales Tax Appellate Tribunal's decision was upheld, stating no further tax was payable under the second proviso to section 20(1).

---

---

The High Court of Mysore dismissed five revision petitions regarding sales tax. The court held that the tax payable by the dealer is based on the turnover admitted in the return, not on the assessment order. The Sales Tax Appellate Tribunal's decision was upheld, stating no further tax was payable under the second proviso to section 20(1).

---