https://www.taxtmi.com/caselaws?id=128447 Where a statutory definition is made subject to the subject or context, the meaning of "turnover" in a special concessionary provision must be drawn from that provision's scheme and object rather than from the general definition. The High Court held that section 13(1) of the Madhya Pradesh General Sales Tax Act used "turnover" only for sales of goods specified in Schedule III, because the licence fee was linked to that limited category and the broader definition would create anomalous results. The rejection of the licence application was therefore set aside and reconsideration was directed on the restricted turnover basis. en-us Wed, 13 Sep 1961 00:00:00 +0530 Fri, 05 Apr 2013 17:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128447 Where a statutory definition is made subject to the subject or context, the meaning of "turnover" in a special concessionary provision must be drawn from that provision's scheme and object rather than from the general definition. The High Court held that section 13(1) of the Madhya Pradesh General Sales Tax Act used "turnover" only for sales of goods specified in Schedule III, because the licence fee was linked to that limited category and the broader definition would create anomalous results. The rejection of the licence application was therefore set aside and reconsideration was directed on the restricted turnover basis. Case-Laws VAT and Sales Tax Wed, 13 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128447