https://www.taxtmi.com/caselaws?id=150809 For the concessional scheme under section 7 of the Tamil Nadu General Sales Tax Act, the expression "total turnover" was held to include second sales of declared goods. The Court reasoned that the Act used a wide definition covering aggregate turnover in all goods, and that declared goods do not receive a restricted meaning for this purpose; the Central Sales Tax Act only preserves the single-point levy and rate limits. Including such second sales in the turnover computation did not amount to taxing them again, and sections 14 and 15 of the Central Sales Tax Act and article 286(3) of the Constitution did not bar that inclusion. The concessional rate was therefore unavailable. en-us Mon, 03 Mar 1975 00:00:00 +0530 Thu, 23 May 2013 10:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150809 For the concessional scheme under section 7 of the Tamil Nadu General Sales Tax Act, the expression "total turnover" was held to include second sales of declared goods. The Court reasoned that the Act used a wide definition covering aggregate turnover in all goods, and that declared goods do not receive a restricted meaning for this purpose; the Central Sales Tax Act only preserves the single-point levy and rate limits. Including such second sales in the turnover computation did not amount to taxing them again, and sections 14 and 15 of the Central Sales Tax Act and article 286(3) of the Constitution did not bar that inclusion. The concessional rate was therefore unavailable. Case-Laws VAT and Sales Tax Mon, 03 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150809