https://www.taxtmi.com/caselaws?id=148565 Turnover for authorisation under the Bombay Sales Tax Act includes exported sales deemed to occur within the State under the incorporated situs principles in the Central Sales Tax Act. The statutory definition of turnover covers sales within the State, and the incorporation of those principles determines the situs of specific or unascertained goods accordingly. The constitutional and statutory exclusion of export, import, inter-State and outside-State sales restricts tax liability only; it does not prevent inclusion of an export sale when computing turnover for registration or authorisation. Therefore, the disputed export sale counted towards the prescribed turnover condition for authorisation. en-us Wed, 26 Jun 1968 00:00:00 +0530 Tue, 30 Apr 2013 13:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148565 Turnover for authorisation under the Bombay Sales Tax Act includes exported sales deemed to occur within the State under the incorporated situs principles in the Central Sales Tax Act. The statutory definition of turnover covers sales within the State, and the incorporation of those principles determines the situs of specific or unascertained goods accordingly. The constitutional and statutory exclusion of export, import, inter-State and outside-State sales restricts tax liability only; it does not prevent inclusion of an export sale when computing turnover for registration or authorisation. Therefore, the disputed export sale counted towards the prescribed turnover condition for authorisation. Case-Laws VAT and Sales Tax Wed, 26 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148565