https://www.taxtmi.com/caselaws?id=155393 Rule 90-B prescribed a special composite method of computing tax for dealers in outstill liquor, tari and pachwai, and it applied to the dealer's taxable turnover as a whole rather than only to sale turnover. The purchase of mohua flower was incidental and ancillary to the business of manufacturing and selling outstill liquor, so that purchase turnover was part of the same composite activity. In the presence of this special computation mechanism, separate purchase tax under section 5(2) was not payable on the mohua flower purchase turnover in addition to the compounding tax under rule 90-B. en-us Mon, 20 Apr 1987 00:00:00 +0530 Wed, 04 Sep 2013 11:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155393 Rule 90-B prescribed a special composite method of computing tax for dealers in outstill liquor, tari and pachwai, and it applied to the dealer's taxable turnover as a whole rather than only to sale turnover. The purchase of mohua flower was incidental and ancillary to the business of manufacturing and selling outstill liquor, so that purchase turnover was part of the same composite activity. In the presence of this special computation mechanism, separate purchase tax under section 5(2) was not payable on the mohua flower purchase turnover in addition to the compounding tax under rule 90-B. Case-Laws VAT and Sales Tax Mon, 20 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155393