https://www.taxtmi.com/caselaws?id=158266 The amended definition of total turnover in section 2(r) of the Andhra Pradesh General Sales Tax Act, 1957 was upheld because it was used only to compute liability to additional tax on local sales taxable under the State Act, not to tax inter-State sales as such. The State Legislature could take inter-State sales turnover into account for classification, rate, or liability within its competence under entry 54 of List II, provided such sales were not themselves taxed. Section 38 and article 286 did not bar this limited use of turnover, so the challenge to legislative competence and constitutionality failed. en-us Thu, 23 Nov 1995 00:00:00 +0530 Sat, 19 Oct 2013 11:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158266 The amended definition of total turnover in section 2(r) of the Andhra Pradesh General Sales Tax Act, 1957 was upheld because it was used only to compute liability to additional tax on local sales taxable under the State Act, not to tax inter-State sales as such. The State Legislature could take inter-State sales turnover into account for classification, rate, or liability within its competence under entry 54 of List II, provided such sales were not themselves taxed. Section 38 and article 286 did not bar this limited use of turnover, so the challenge to legislative competence and constitutionality failed. Case-Laws VAT and Sales Tax Thu, 23 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158266