https://www.taxtmi.com/caselaws?id=98773 Section 26 of the Travancore-Cochin General Sales Tax (Amendment) Act, 1951 was construed as overriding inconsistent provisions of the Act and Rules in relation to sales protected by Article 286, including inter-State sales and sales outside the State or in the course of import or export. Those transactions were treated as outside the taxing scheme altogether, so their value could not be included in assessable turnover. The manufacturer-specific deduction rules for registered cocoanut or groundnut oil dealers therefore did not apply to such protected sales. On that construction, the revenue's method of computing turnover was upheld. en-us Tue, 02 Apr 1957 00:00:00 +0530 Thu, 27 Apr 2023 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98773 Section 26 of the Travancore-Cochin General Sales Tax (Amendment) Act, 1951 was construed as overriding inconsistent provisions of the Act and Rules in relation to sales protected by Article 286, including inter-State sales and sales outside the State or in the course of import or export. Those transactions were treated as outside the taxing scheme altogether, so their value could not be included in assessable turnover. The manufacturer-specific deduction rules for registered cocoanut or groundnut oil dealers therefore did not apply to such protected sales. On that construction, the revenue's method of computing turnover was upheld. Case-Laws VAT and Sales Tax Tue, 02 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98773