https://www.taxtmi.com/caselaws?id=156184 For levy of additional tax under section 6-B of the Karnataka Sales Tax Act, the governing measure is the dealer's total turnover, not the narrower taxable turnover. The Court distinguished the two defined concepts, holding that exempt purchase turnover did not cease to form part of total turnover merely because it was exempt from purchase tax under section 6. Reading taxable turnover into section 6-B would substitute one statutory expression for another and contradict the text. The exempt purchase turnover was therefore not excluded in computing the threshold, and the additional tax levy was upheld. en-us Wed, 23 Jan 1991 00:00:00 +0530 Mon, 16 Sep 2013 12:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156184 For levy of additional tax under section 6-B of the Karnataka Sales Tax Act, the governing measure is the dealer's total turnover, not the narrower taxable turnover. The Court distinguished the two defined concepts, holding that exempt purchase turnover did not cease to form part of total turnover merely because it was exempt from purchase tax under section 6. Reading taxable turnover into section 6-B would substitute one statutory expression for another and contradict the text. The exempt purchase turnover was therefore not excluded in computing the threshold, and the additional tax levy was upheld. Case-Laws VAT and Sales Tax Wed, 23 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156184