https://www.taxtmi.com/caselaws?id=104502 The West Bengal Sales Tax Act, 1954 distinguishes the levy described as "tax" under section 4 from the separate impost described as "turnover tax" under section 4-AAA. On a plain reading of section 4-AA and its non obstante clause, the State Government's exemption power extends only to tax payable under section 4. A notification stating that no tax shall be payable under the Act was construed as referring only to that tax and not to turnover tax. The Court therefore rejected the contention that the exemption covered turnover tax payable by a small-scale industrial unit. en-us Tue, 22 Sep 1998 00:00:00 +0530 Fri, 11 Dec 2015 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104502 The West Bengal Sales Tax Act, 1954 distinguishes the levy described as "tax" under section 4 from the separate impost described as "turnover tax" under section 4-AAA. On a plain reading of section 4-AA and its non obstante clause, the State Government's exemption power extends only to tax payable under section 4. A notification stating that no tax shall be payable under the Act was construed as referring only to that tax and not to turnover tax. The Court therefore rejected the contention that the exemption covered turnover tax payable by a small-scale industrial unit. Case-Laws VAT and Sales Tax Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104502