https://www.taxtmi.com/caselaws?id=158917 Concessional purchases made on form XVII declarations under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 remained subject to the scheme's conditions: if the goods were not used for manufacture and sale inside the State, section 3(4) required payment of the balance 2% on the purchase value. That liability, however, was distinct from inclusion of the purchase value in the dealer's taxable turnover. As taxable turnover under section 2(p) refers to turnover on which the dealer is liable to pay tax, the value of raw materials/component parts purchased from registered sellers could not be added to the assessee's turnover for levy of additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1970. en-us Thu, 10 Oct 1996 00:00:00 +0530 Sat, 09 Nov 2013 13:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158917 Concessional purchases made on form XVII declarations under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 remained subject to the scheme's conditions: if the goods were not used for manufacture and sale inside the State, section 3(4) required payment of the balance 2% on the purchase value. That liability, however, was distinct from inclusion of the purchase value in the dealer's taxable turnover. As taxable turnover under section 2(p) refers to turnover on which the dealer is liable to pay tax, the value of raw materials/component parts purchased from registered sellers could not be added to the assessee's turnover for levy of additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1970. Case-Laws VAT and Sales Tax Thu, 10 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158917