https://www.taxtmi.com/caselaws?id=148565 For authorisation under section 24 of the Bombay Sales Tax Act, 1959, turnover of sales was construed to include exported goods where the situs of the sale, determined by the Explanation to section 2(28) read with section 4(2) of the Central Sales Tax Act, 1956, lay within the State. The article notes that the expression "turnover of sales" is linked to sales within the State, and that incorporation by reference brings the Central Act's situs rules into the State Act for this limited purpose. Section 75 was treated as excluding only tax liability on export, inter-State, or outside-State sales, not their inclusion in turnover for registration or authorisation purposes. 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 For authorisation under section 24 of the Bombay Sales Tax Act, 1959, turnover of sales was construed to include exported goods where the situs of the sale, determined by the Explanation to section 2(28) read with section 4(2) of the Central Sales Tax Act, 1956, lay within the State. The article notes that the expression "turnover of sales" is linked to sales within the State, and that incorporation by reference brings the Central Act's situs rules into the State Act for this limited purpose. Section 75 was treated as excluding only tax liability on export, inter-State, or outside-State sales, not their inclusion in turnover for registration or authorisation purposes. Case-Laws VAT and Sales Tax Wed, 26 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148565