https://www.taxtmi.com/caselaws?id=154157 In a taxing notification governing exemption certificates for hotels and restaurants, the word "turnover" was construed contextually to mean only the part of a dealer's gross turnover relevant to the exempted activity and within the taxable field. Amounts relating to goods on which no tax was payable under the Act could not be included either for deciding whether an exemption certificate was required or for computing the fee. The effect of the interpretation was that the certificate fee had to be calculated only by reference to turnover connected with the exempted activity, not the dealer's entire gross turnover. en-us Mon, 12 Dec 1983 00:00:00 +0530 Fri, 09 Aug 2013 15:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154157 In a taxing notification governing exemption certificates for hotels and restaurants, the word "turnover" was construed contextually to mean only the part of a dealer's gross turnover relevant to the exempted activity and within the taxable field. Amounts relating to goods on which no tax was payable under the Act could not be included either for deciding whether an exemption certificate was required or for computing the fee. The effect of the interpretation was that the certificate fee had to be calculated only by reference to turnover connected with the exempted activity, not the dealer's entire gross turnover. Case-Laws VAT and Sales Tax Mon, 12 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154157