https://www.taxtmi.com/caselaws?id=106308 Export sales were not includible in the notional sales tax liability used to compute the exemption ceiling under rule 28A of the Haryana General Sales Tax Rules, 1975. The scheme under section 13B fixed exemption subject to a ceiling and time limit, and rule 28A(2)(n) confined notional liability to local sales, inter-State sales, and specified deemed sales such as branch transfers and consignment sales. A general reference to gross turnover could not expand that defined base, and the exemption provision had to be construed strictly. The assessee therefore succeeded, and the departmental appeals failed on the computation issue. en-us Tue, 17 Mar 2009 00:00:00 +0530 Mon, 26 Aug 2013 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106308 Export sales were not includible in the notional sales tax liability used to compute the exemption ceiling under rule 28A of the Haryana General Sales Tax Rules, 1975. The scheme under section 13B fixed exemption subject to a ceiling and time limit, and rule 28A(2)(n) confined notional liability to local sales, inter-State sales, and specified deemed sales such as branch transfers and consignment sales. A general reference to gross turnover could not expand that defined base, and the exemption provision had to be construed strictly. The assessee therefore succeeded, and the departmental appeals failed on the computation issue. Case-Laws VAT and Sales Tax Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106308