https://www.taxtmi.com/caselaws?id=154171 Section 6B turnover tax uses total turnover, including inter-State, export and import turnover, as the threshold for identifying dealers, while the levy remains confined to transactions within State legislative competence. Classification by total turnover is treated as a reasonable fiscal distinction and does not violate equality principles. A turnover-based levy falls within the State power to tax sales or purchases and, absent a direct and immediate restriction on trade, does not offend freedom of trade or require prior presidential sanction. Exemptions available for specified turnover under the Act apply to the section 6B levy through its exemption and refund machinery; assessments on such exempt turnover require corresponding relief. en-us Wed, 03 Feb 1982 00:00:00 +0530 Fri, 09 Aug 2013 16:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154171 Section 6B turnover tax uses total turnover, including inter-State, export and import turnover, as the threshold for identifying dealers, while the levy remains confined to transactions within State legislative competence. Classification by total turnover is treated as a reasonable fiscal distinction and does not violate equality principles. A turnover-based levy falls within the State power to tax sales or purchases and, absent a direct and immediate restriction on trade, does not offend freedom of trade or require prior presidential sanction. Exemptions available for specified turnover under the Act apply to the section 6B levy through its exemption and refund machinery; assessments on such exempt turnover require corresponding relief. Case-Laws VAT and Sales Tax Wed, 03 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154171