https://www.taxtmi.com/caselaws?id=157792 For authorisation under section 24 of the Bombay Sales Tax Act, 1959, the expression "turnover of sales" had to be read in context where the statutory definition was qualified by the words "unless the context otherwise requires". A construction limited only to sales effected within Maharashtra would make the provision unworkable, because goods are despatched outside the State after sale at the destination. The expression therefore covered the sale price received or receivable in respect of sales made at the place outside Maharashtra where the goods were despatched. On that interpretation, the turnover requirement was satisfied and the contrary view of the authorities was erroneous. en-us Thu, 12 Jan 1995 00:00:00 +0530 Thu, 10 Oct 2013 16:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157792 For authorisation under section 24 of the Bombay Sales Tax Act, 1959, the expression "turnover of sales" had to be read in context where the statutory definition was qualified by the words "unless the context otherwise requires". A construction limited only to sales effected within Maharashtra would make the provision unworkable, because goods are despatched outside the State after sale at the destination. The expression therefore covered the sale price received or receivable in respect of sales made at the place outside Maharashtra where the goods were despatched. On that interpretation, the turnover requirement was satisfied and the contrary view of the authorities was erroneous. Case-Laws VAT and Sales Tax Thu, 12 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157792