https://www.taxtmi.com/caselaws?id=156392 Consignment sales were outside the statutory definition of total turnover under the Kerala sales tax scheme and could not be counted for surcharge under the Kerala Surcharge on Taxes Act, because surcharge is computed only on turnover recognised by the governing sales tax provisions. Commission received from non-resident principals after completion of the purchase transaction was not part of purchase turnover, as the purchase was complete when the goods were bought and sent onward and the price had already been paid. The Tribunal's view on both turnover issues was held legally sustainable, and no interference with the appellate order was warranted. en-us Thu, 26 Oct 1989 00:00:00 +0530 Thu, 19 Sep 2013 12:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156392 Consignment sales were outside the statutory definition of total turnover under the Kerala sales tax scheme and could not be counted for surcharge under the Kerala Surcharge on Taxes Act, because surcharge is computed only on turnover recognised by the governing sales tax provisions. Commission received from non-resident principals after completion of the purchase transaction was not part of purchase turnover, as the purchase was complete when the goods were bought and sent onward and the price had already been paid. The Tribunal's view on both turnover issues was held legally sustainable, and no interference with the appellate order was warranted. Case-Laws VAT and Sales Tax Thu, 26 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156392