https://www.taxtmi.com/caselaws?id=127624 The Bombay HC upheld the levy of sales tax on the purchase price of goods despatched outside the State under the proviso to rule I(ii) of section 6(3) of the Bombay Sales Tax Act, 1946. It treated "taxable turnover" as an artificial statutory concept and read the charging provision with the computation machinery, holding that the Legislature could validly include an amount equivalent to purchase price in taxable turnover for goods sent outside Bombay. The levy was therefore a permissible method of measurement, not an unlawful alteration of the incidence of tax. en-us Wed, 16 Jan 1957 00:00:00 +0530 Wed, 13 Mar 2013 11:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127624 The Bombay HC upheld the levy of sales tax on the purchase price of goods despatched outside the State under the proviso to rule I(ii) of section 6(3) of the Bombay Sales Tax Act, 1946. It treated "taxable turnover" as an artificial statutory concept and read the charging provision with the computation machinery, holding that the Legislature could validly include an amount equivalent to purchase price in taxable turnover for goods sent outside Bombay. The levy was therefore a permissible method of measurement, not an unlawful alteration of the incidence of tax. Case-Laws VAT and Sales Tax Wed, 16 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127624