https://www.taxtmi.com/caselaws?id=154145 The Madras HC construed the Tamil Nadu General Sales Tax Act to treat sales turnover under the general charging provisions and purchase turnover under section 7-A as separate levies, but held that both could be aggregated where the statutory scheme and threshold provisions require computation of the dealer's overall total turnover. It further held that the proviso to section 7-A(1) uses "total turnover" in the sense defined in section 2(q), so the exemption threshold is measured by the dealer's combined turnover under the Act. A dissenting view held that sales and purchase turnovers could not be clubbed. en-us Thu, 03 Feb 1983 00:00:00 +0530 Thu, 08 Aug 2013 18:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154145 The Madras HC construed the Tamil Nadu General Sales Tax Act to treat sales turnover under the general charging provisions and purchase turnover under section 7-A as separate levies, but held that both could be aggregated where the statutory scheme and threshold provisions require computation of the dealer's overall total turnover. It further held that the proviso to section 7-A(1) uses "total turnover" in the sense defined in section 2(q), so the exemption threshold is measured by the dealer's combined turnover under the Act. A dissenting view held that sales and purchase turnovers could not be clubbed. Case-Laws VAT and Sales Tax Thu, 03 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154145