https://www.taxtmi.com/caselaws?id=149912 Inter-State sales are excluded from gross turnover for determining liability under the U.P. Sales Tax Act because gross turnover covers only sales taxable under that Act or sales that would be taxable but for an exemption under it. The statutory minimum turnover threshold therefore cannot be crossed by including transactions outside the State's taxing competence, and the constitutional bar on taxing inter-State sales supports their exclusion. On that basis, inter-State sales remain outside the computation used to trigger State sales tax liability. en-us Fri, 20 Nov 1970 00:00:00 +0530 Mon, 06 May 2013 12:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149912 Inter-State sales are excluded from gross turnover for determining liability under the U.P. Sales Tax Act because gross turnover covers only sales taxable under that Act or sales that would be taxable but for an exemption under it. The statutory minimum turnover threshold therefore cannot be crossed by including transactions outside the State's taxing competence, and the constitutional bar on taxing inter-State sales supports their exclusion. On that basis, inter-State sales remain outside the computation used to trigger State sales tax liability. Case-Laws VAT and Sales Tax Fri, 20 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149912