https://www.taxtmi.com/caselaws?id=72776 Where the Gold Control (Licensing of Dealers) Rules, 1969 specifically defined "turnover," that statutory definition governed and dictionary meaning could not be applied. The Tribunal held that the scheme of the Rules and prescribed forms treated turnover in terms of quantity and description of gold, not monetary value, so the Collector (Appeals) erred in treating it as value-based. The respondent also could not reopen the adverse finding on proviso (f) to Rule 2(f) in the Revenue's appeal without filing an appeal or cross-objection. The cross-objection was dismissed, while the limited question of entitlement under the proviso was remitted for fresh consideration. en-us Fri, 12 Dec 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72776 Where the Gold Control (Licensing of Dealers) Rules, 1969 specifically defined "turnover," that statutory definition governed and dictionary meaning could not be applied. The Tribunal held that the scheme of the Rules and prescribed forms treated turnover in terms of quantity and description of gold, not monetary value, so the Collector (Appeals) erred in treating it as value-based. The respondent also could not reopen the adverse finding on proviso (f) to Rule 2(f) in the Revenue's appeal without filing an appeal or cross-objection. The cross-objection was dismissed, while the limited question of entitlement under the proviso was remitted for fresh consideration. Case-Laws Central Excise Fri, 12 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72776