https://www.taxtmi.com/caselaws?id=157730 Turnover of declared goods may be included in taxable turnover for the limited purpose of determining the slab or rate of additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1970, provided no additional tax is levied on those goods beyond the statutory ceiling. The proviso restricting levy on declared goods does not bar their turnover from being taken into account to fix the applicable rate for taxing general goods. On that basis, the challenge failed and the Tribunal's common order was upheld. en-us Wed, 13 Jun 1990 00:00:00 +0530 Thu, 10 Oct 2013 12:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157730 Turnover of declared goods may be included in taxable turnover for the limited purpose of determining the slab or rate of additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1970, provided no additional tax is levied on those goods beyond the statutory ceiling. The proviso restricting levy on declared goods does not bar their turnover from being taken into account to fix the applicable rate for taxing general goods. On that basis, the challenge failed and the Tribunal's common order was upheld. Case-Laws VAT and Sales Tax Wed, 13 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157730