https://www.taxtmi.com/caselaws?id=156573 An exemption notification under section 8-A of the Karnataka Sales Tax Act used the expression "total turnover" as a condition for concessional tax on handmade washing soaps. The statutory definition in section 2(1)(u-2) treated total turnover as the dealer's aggregate turnover in all goods, and the notification gave no contextual basis to narrow it to soap sales alone. The expression was therefore given its statutory meaning, because a restricted reading would render "total" ineffective. The concession could validly be made subject to the dealer's overall turnover ceiling, and the narrower construction was rejected. en-us Thu, 05 Dec 1991 00:00:00 +0530 Sat, 21 Sep 2013 17:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156573 An exemption notification under section 8-A of the Karnataka Sales Tax Act used the expression "total turnover" as a condition for concessional tax on handmade washing soaps. The statutory definition in section 2(1)(u-2) treated total turnover as the dealer's aggregate turnover in all goods, and the notification gave no contextual basis to narrow it to soap sales alone. The expression was therefore given its statutory meaning, because a restricted reading would render "total" ineffective. The concession could validly be made subject to the dealer's overall turnover ceiling, and the narrower construction was rejected. Case-Laws VAT and Sales Tax Thu, 05 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156573