https://www.taxtmi.com/caselaws?id=151421 For liability under section 3-D(3) of the U.P. Sales Tax Act, the minimum taxable turnover for notified goods is determined by aggregating all purchases of notified goods made by the dealer, not by examining each item separately. Gur is a notified commodity for the levy, so its turnover cannot be excluded merely because the individual turnover is below the threshold if the dealer's total turnover of notified goods exceeds the prescribed minimum. The gur purchase turnover was therefore held taxable, and the assessee's objection to taxability failed. en-us Thu, 16 Sep 1976 00:00:00 +0530 Wed, 05 Jun 2013 16:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151421 For liability under section 3-D(3) of the U.P. Sales Tax Act, the minimum taxable turnover for notified goods is determined by aggregating all purchases of notified goods made by the dealer, not by examining each item separately. Gur is a notified commodity for the levy, so its turnover cannot be excluded merely because the individual turnover is below the threshold if the dealer's total turnover of notified goods exceeds the prescribed minimum. The gur purchase turnover was therefore held taxable, and the assessee's objection to taxability failed. Case-Laws VAT and Sales Tax Thu, 16 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151421