https://www.taxtmi.com/caselaws?id=148646 Section 27 of the U.P. Sales Tax Act gave statutory effect to the constitutional exclusion of sales outside Uttar Pradesh and, by a non obstante clause, removed such transactions from the Act's operation. On that basis, the charging provision, the definitions of sale and turnover, and the minimum-turnover proviso in section 3(1) could not be applied to include ex-U.P. sales in taxable turnover. Rule 8 of the U.P. Sales Tax Rules also could not enlarge liability by counting excluded sales in gross turnover. Sales effected outside Uttar Pradesh were therefore ignored when determining whether the dealer crossed the taxable threshold. en-us Mon, 25 Nov 1968 00:00:00 +0530 Wed, 01 May 2013 15:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148646 Section 27 of the U.P. Sales Tax Act gave statutory effect to the constitutional exclusion of sales outside Uttar Pradesh and, by a non obstante clause, removed such transactions from the Act's operation. On that basis, the charging provision, the definitions of sale and turnover, and the minimum-turnover proviso in section 3(1) could not be applied to include ex-U.P. sales in taxable turnover. Rule 8 of the U.P. Sales Tax Rules also could not enlarge liability by counting excluded sales in gross turnover. Sales effected outside Uttar Pradesh were therefore ignored when determining whether the dealer crossed the taxable threshold. Case-Laws VAT and Sales Tax Mon, 25 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148646