https://www.taxtmi.com/caselaws?id=158004 Sales fully exempt under rule 3(66a) are not sales on which tax is actually levied at a rate of two per centum or less for section 6B(2)(a) purposes. The expression "tax is levied" requires an actual positive levy, not a notional or nil levy, so fully exempt sales fall outside the excluded category. Those sales therefore remain deductible from gross turnover for turnover-tax computation, and the refusal to issue declaration forms on the footing that such sales were taxable at a concessional rate was unlawful. en-us Tue, 31 Jul 1990 00:00:00 +0530 Mon, 14 Oct 2013 18:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158004 Sales fully exempt under rule 3(66a) are not sales on which tax is actually levied at a rate of two per centum or less for section 6B(2)(a) purposes. The expression "tax is levied" requires an actual positive levy, not a notional or nil levy, so fully exempt sales fall outside the excluded category. Those sales therefore remain deductible from gross turnover for turnover-tax computation, and the refusal to issue declaration forms on the footing that such sales were taxable at a concessional rate was unlawful. Case-Laws VAT and Sales Tax Tue, 31 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158004