https://www.taxtmi.com/caselaws?id=150042 Delegated assessment power under the M.P. General Sales Tax Rules was confined to dealers within the specified turnover-based jurisdiction, and the statutory meaning of turnover required sale prices received or receivable by a dealer. A dealer who merely used goods in construction and had no turnover in that sense could not be treated as falling within the delegated limit. On that construction, an Assistant Sales Tax Officer lacked jurisdiction to assess purchase tax against such a dealer, and the assessment and demand were quashed. en-us Sat, 02 May 1970 00:00:00 +0530 Wed, 08 May 2013 11:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150042 Delegated assessment power under the M.P. General Sales Tax Rules was confined to dealers within the specified turnover-based jurisdiction, and the statutory meaning of turnover required sale prices received or receivable by a dealer. A dealer who merely used goods in construction and had no turnover in that sense could not be treated as falling within the delegated limit. On that construction, an Assistant Sales Tax Officer lacked jurisdiction to assess purchase tax against such a dealer, and the assessment and demand were quashed. Case-Laws VAT and Sales Tax Sat, 02 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150042