https://www.taxtmi.com/caselaws?id=159458 Sales exempt under rule 3(66a) of the Bengal Sales Tax Rules, 1941 were held not liable to turnover tax under section 6B(2)(a) of the Bengal Finance Sales Tax Act, 1941. Applying Sama Steel Industries, the tribunal treated the contrary basis adopted in the assessment as unsustainable, so the assessment and appellate orders could not stand. Fresh assessment was directed on the correct legal basis, and the pending appeal was to be disposed of in the same light. en-us Tue, 01 Sep 1992 00:00:00 +0530 Mon, 25 Nov 2013 17:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159458 Sales exempt under rule 3(66a) of the Bengal Sales Tax Rules, 1941 were held not liable to turnover tax under section 6B(2)(a) of the Bengal Finance Sales Tax Act, 1941. Applying Sama Steel Industries, the tribunal treated the contrary basis adopted in the assessment as unsustainable, so the assessment and appellate orders could not stand. Fresh assessment was directed on the correct legal basis, and the pending appeal was to be disposed of in the same light. Case-Laws VAT and Sales Tax Tue, 01 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159458