https://www.taxtmi.com/caselaws?id=158465 Section 6B of the Karnataka Sales Tax Act was treated as an independent charging provision levying turnover tax on a dealer's total turnover, with "total turnover" governed exhaustively by section 2(u-2). Rule 6(1)(a) was held relevant only to taxable turnover under section 2(u-1) and could not be used to narrow the statutory meaning of total turnover for section 6B. Exemptions under notifications issued under section 8A did not displace the liability because section 6B applies notwithstanding that any part of the turnover may be taxable or exempt under other provisions. Turnover tax was therefore leviable on the disputed turnover. en-us Wed, 06 Sep 1995 00:00:00 +0530 Tue, 29 Oct 2013 13:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158465 Section 6B of the Karnataka Sales Tax Act was treated as an independent charging provision levying turnover tax on a dealer's total turnover, with "total turnover" governed exhaustively by section 2(u-2). Rule 6(1)(a) was held relevant only to taxable turnover under section 2(u-1) and could not be used to narrow the statutory meaning of total turnover for section 6B. Exemptions under notifications issued under section 8A did not displace the liability because section 6B applies notwithstanding that any part of the turnover may be taxable or exempt under other provisions. Turnover tax was therefore leviable on the disputed turnover. Case-Laws VAT and Sales Tax Wed, 06 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158465