https://www.taxtmi.com/caselaws?id=157145 Section 6B(3)(a) was construed by applying the statutory definition of "year" in section 2(j), so the rate of turnover tax had to be determined on the dealer's entire accounting year and not merely the post-introduction period from 1 April 1979. The contention for a narrower period was rejected. The proviso to section 6B(3) was separately held to confer marginal relief where its conditions were satisfied, and the denial of that relief was found erroneous. The assessment and appellate and revisional orders were modified only to the extent necessary to grant the statutory marginal relief. en-us Wed, 12 Feb 1992 00:00:00 +0530 Mon, 30 Sep 2013 17:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157145 Section 6B(3)(a) was construed by applying the statutory definition of "year" in section 2(j), so the rate of turnover tax had to be determined on the dealer's entire accounting year and not merely the post-introduction period from 1 April 1979. The contention for a narrower period was rejected. The proviso to section 6B(3) was separately held to confer marginal relief where its conditions were satisfied, and the denial of that relief was found erroneous. The assessment and appellate and revisional orders were modified only to the extent necessary to grant the statutory marginal relief. Case-Laws VAT and Sales Tax Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157145