https://www.taxtmi.com/caselaws?id=68899 Purchase turnover liable to purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 is not to be included in a dealer's total turnover for testing the proviso's monetary threshold. The statutory scheme, including the definitions of total turnover and taxable turnover, section 3, Rule 5, and the prescribed return forms, treats sale turnover as the normal basis of assessment and keeps purchase-tax turnover separate. Accordingly, where the assessable turnover excluding such purchase turnover is below the statutory limit of Rs. 50,000, purchase tax under section 7-A is not attracted. en-us Sat, 26 Feb 1977 00:00:00 +0530 Sat, 02 Apr 2011 12:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68899 Purchase turnover liable to purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 is not to be included in a dealer's total turnover for testing the proviso's monetary threshold. The statutory scheme, including the definitions of total turnover and taxable turnover, section 3, Rule 5, and the prescribed return forms, treats sale turnover as the normal basis of assessment and keeps purchase-tax turnover separate. Accordingly, where the assessable turnover excluding such purchase turnover is below the statutory limit of Rs. 50,000, purchase tax under section 7-A is not attracted. Case-Laws Income Tax Sat, 26 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68899