Turnover tax on exempt liquor sales remained valid because section 6B operated as a separate levy under the Act.

Turnover tax under the Bengal Finance (Sales Tax) Act was treated as a separate levy governed by the self-contained deductions in section 6B, distinct from sales tax under section 5 or section 6D. Sales of Indian-made foreign liquor that were exempt for sales tax purposes under section 5(2)(a)(vf) were nevertheless capable of constituting turnover for turnover tax. Section 6B(2)(f), which excludes sales other than those specified in clauses (a) to (e), was construed by reference to the clauses of section 6B(2) itself, not the sub-clauses of section 5(2)(a). On that construction, the sales did not escape turnover tax and the assessment was upheld.

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Issues: Whether turnover tax was leviable on sales of Indian-made foreign liquor claimed to be exempt under section 5(2)(a)(vf) of the Bengal Finance (Sales Tax) Act, 1941, and how section 6B(2)(f) of that Act was to be construed.

Analysis: Turnover tax under section 6B is an additional levy, separate from the tax payable under section 5 or section 6D, and its chargeability is governed by the self-contained scheme in section 6B(1)(a) and the deductions specified in section 6B(2). The fact that the sales were allowed as exempt for sales tax purposes under section 5(2)(a)(vf) did not mean that no turnover existed for the purpose of turnover tax. The phrase in section 6B(2)(f) referring to sales "other than those specified in clauses (a), (b), (c), (d) and (e)" was construed as referring to the clauses of section 6B(2) itself, not to the sub-clauses of section 5(2)(a). On that construction, the petitioner's sales did not escape turnover tax.

Conclusion: The levy of turnover tax on the petitioner's sales of Indian-made foreign liquor was valid and the challenge to the assessment failed.

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