https://www.taxtmi.com/caselaws?id=127677 Tax on groundnut purchases is characterised as a tax on sale or purchase transactions rather than a tax on professions, trades, callings or employments; consequently, the constitutional ceiling for professional taxes does not apply. The turnover and assessment rules are treated as validly made through prior publication, legislative approval and permissible delegation. Relief under rule 18(2) is confined to tax already borne on taxable sale turnover. Oil sales constitutionally exempt from tax cannot form part of the rebate base because no tax was paid on those sales, and the relief cannot produce a refund exceeding the tax attributable to taxable turnover. en-us Wed, 25 Apr 1956 00:00:00 +0530 Thu, 14 Mar 2013 11:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127677 Tax on groundnut purchases is characterised as a tax on sale or purchase transactions rather than a tax on professions, trades, callings or employments; consequently, the constitutional ceiling for professional taxes does not apply. The turnover and assessment rules are treated as validly made through prior publication, legislative approval and permissible delegation. Relief under rule 18(2) is confined to tax already borne on taxable sale turnover. Oil sales constitutionally exempt from tax cannot form part of the rebate base because no tax was paid on those sales, and the relief cannot produce a refund exceeding the tax attributable to taxable turnover. Case-Laws VAT and Sales Tax Wed, 25 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127677