https://www.taxtmi.com/caselaws?id=150533 For liability under section 3-D(3) of the U.P. Sales Tax Act, only the turnover of purchases of goods notified under section 3-D(1) is relevant to the exemption threshold. The statutory scheme links both the levy and the threshold to notified goods, and the amendments to the definition of "turnover" did not show an intent to change that basis. Purchases of goods not notified under section 3-D(1) therefore cannot be aggregated with purchases of notified goods when deciding liability under section 3-D(3). en-us Mon, 10 Sep 1973 00:00:00 +0530 Sat, 18 May 2013 12:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150533 For liability under section 3-D(3) of the U.P. Sales Tax Act, only the turnover of purchases of goods notified under section 3-D(1) is relevant to the exemption threshold. The statutory scheme links both the levy and the threshold to notified goods, and the amendments to the definition of "turnover" did not show an intent to change that basis. Purchases of goods not notified under section 3-D(1) therefore cannot be aggregated with purchases of notified goods when deciding liability under section 3-D(3). Case-Laws VAT and Sales Tax Mon, 10 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150533