https://www.taxtmi.com/caselaws?id=157349 Under the Kerala General Sales Tax Act, sales tax collected along with the sale price formed part of turnover for turnover tax purposes, because turnover means the aggregate consideration for which goods are bought or sold. However, the proviso to section 5(2A) excluded the entire turnover already liable to sales tax under section 5(1) or section 5(2), not merely the net taxable portion after deductions. Sales tax collected on such turnover was therefore excludible from turnover tax, and turnover already subjected to sales tax could not be taxed again under section 5(2A). en-us Wed, 07 Sep 1994 00:00:00 +0530 Fri, 04 Oct 2013 14:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157349 Under the Kerala General Sales Tax Act, sales tax collected along with the sale price formed part of turnover for turnover tax purposes, because turnover means the aggregate consideration for which goods are bought or sold. However, the proviso to section 5(2A) excluded the entire turnover already liable to sales tax under section 5(1) or section 5(2), not merely the net taxable portion after deductions. Sales tax collected on such turnover was therefore excludible from turnover tax, and turnover already subjected to sales tax could not be taxed again under section 5(2A). Case-Laws VAT and Sales Tax Wed, 07 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157349