https://www.taxtmi.com/caselaws?id=128691 Sales made by an assessee as a commission agent were held includible in gross turnover for determining liability under the U.P. Sales Tax Act. The court distinguished between turnover used to test taxability and turnover used to compute the amount of tax: gross turnover governs liability, while net turnover after statutory deductions governs assessment of tax quantum. Because deductions operate only at the assessment stage, they did not justify excluding the commission-agent sales from turnover for determining whether the dealer was liable to tax. en-us Fri, 21 Dec 1962 00:00:00 +0530 Wed, 10 Apr 2013 12:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128691 Sales made by an assessee as a commission agent were held includible in gross turnover for determining liability under the U.P. Sales Tax Act. The court distinguished between turnover used to test taxability and turnover used to compute the amount of tax: gross turnover governs liability, while net turnover after statutory deductions governs assessment of tax quantum. Because deductions operate only at the assessment stage, they did not justify excluding the commission-agent sales from turnover for determining whether the dealer was liable to tax. Case-Laws VAT and Sales Tax Fri, 21 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128691