https://www.taxtmi.com/caselaws?id=152501 For liability under a turnover-based charging provision, total turnover must be computed by aggregating both taxable and non-taxable turnover. Turnover admitted under section 7-A could not be excluded merely because earlier rules referred to sections 3, 4 and 5, since rules cannot override the substantive charging section of the Act. The court held that section 3(1) required reference to the total turnover exceeding the prescribed limit, and the combined turnover crossed that threshold. Liability to tax therefore followed from the aggregate computation. en-us Wed, 15 Mar 1978 00:00:00 +0530 Fri, 05 Jul 2013 16:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152501 For liability under a turnover-based charging provision, total turnover must be computed by aggregating both taxable and non-taxable turnover. Turnover admitted under section 7-A could not be excluded merely because earlier rules referred to sections 3, 4 and 5, since rules cannot override the substantive charging section of the Act. The court held that section 3(1) required reference to the total turnover exceeding the prescribed limit, and the combined turnover crossed that threshold. Liability to tax therefore followed from the aggregate computation. Case-Laws VAT and Sales Tax Wed, 15 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152501