https://www.taxtmi.com/caselaws?id=144125 For section 4(5) of the Bengal Finance (Sales Tax) Act, 1941, a dealer is placed under clause (a) only when the turnover of imported, manufactured, or produced goods for sale reaches the prescribed taxable quantum. If that relevant turnover is below Rs. 10,000, the dealer falls under clause (c), even though total turnover may exceed that amount. The controlling factor is the turnover of the specified goods themselves, not the dealer's overall sales. On that basis, the taxable turnover was to be determined under clause (c), in favour of the assessee. en-us Tue, 11 May 1965 00:00:00 +0530 Sat, 20 Apr 2013 09:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144125 For section 4(5) of the Bengal Finance (Sales Tax) Act, 1941, a dealer is placed under clause (a) only when the turnover of imported, manufactured, or produced goods for sale reaches the prescribed taxable quantum. If that relevant turnover is below Rs. 10,000, the dealer falls under clause (c), even though total turnover may exceed that amount. The controlling factor is the turnover of the specified goods themselves, not the dealer's overall sales. On that basis, the taxable turnover was to be determined under clause (c), in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 11 May 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144125