https://www.taxtmi.com/caselaws?id=159196 Buying commission agents acting for outside principals are liable to turnover tax under section 6-B of the Karnataka Sales Tax Act, 1957, because the Court held that "total turnover" for that levy must be read with section 2(u-2), not by importing the computation method in rule 6. Rules cannot override the Act, and deductions or exemptions available under other provisions do not reduce liability under section 6-B unless expressly permitted. The issue was therefore answered against the assessee and in favour of the Revenue. en-us Mon, 23 Jun 1997 00:00:00 +0530 Mon, 18 Nov 2013 13:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159196 Buying commission agents acting for outside principals are liable to turnover tax under section 6-B of the Karnataka Sales Tax Act, 1957, because the Court held that "total turnover" for that levy must be read with section 2(u-2), not by importing the computation method in rule 6. Rules cannot override the Act, and deductions or exemptions available under other provisions do not reduce liability under section 6-B unless expressly permitted. The issue was therefore answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159196