https://www.taxtmi.com/caselaws?id=148579 Section 3 of the General Sales Tax Act, 1959 was construed as a charging provision limited to turnover within the State's taxing competence, so inter-State sales could not be counted toward the minimum turnover threshold. The court reasoned that the expression "total turnover" could not extend to transactions wholly outside the Act's chargeable field, and that Rule 6(g), being a deduction rule, could not enlarge the scope of the charging section. On that construction, only local sales or purchases within the State were relevant for determining whether the statutory threshold was met, and inter-State sales remained excluded from the computation. en-us Wed, 15 Jan 1969 00:00:00 +0530 Tue, 30 Apr 2013 15:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148579 Section 3 of the General Sales Tax Act, 1959 was construed as a charging provision limited to turnover within the State's taxing competence, so inter-State sales could not be counted toward the minimum turnover threshold. The court reasoned that the expression "total turnover" could not extend to transactions wholly outside the Act's chargeable field, and that Rule 6(g), being a deduction rule, could not enlarge the scope of the charging section. On that construction, only local sales or purchases within the State were relevant for determining whether the statutory threshold was met, and inter-State sales remained excluded from the computation. Case-Laws VAT and Sales Tax Wed, 15 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148579