https://www.taxtmi.com/caselaws?id=159724 Under section 6-B of the Karnataka Sales Tax Act, turnover tax applies only to amounts falling within the statutory definitions of "turnover" and "total turnover". A mere branch or agency stock transfer, without any sale, does not by itself constitute taxable turnover, because the words relating to supply, distribution, delivery or other disposition are read in connection with sale. Where goods are transferred after purchase in the State, purchase turnover may still be relevant. Rule 6 of the Karnataka Sales Tax Rules governs computation of total and taxable turnover, but it does not extend turnover tax to a stock transfer simpliciter. The stated conclusion is that turnover tax must be recomputed excluding impermissible stock transfer turnover. en-us Mon, 11 Jan 1999 00:00:00 +0530 Sat, 30 Nov 2013 13:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159724 Under section 6-B of the Karnataka Sales Tax Act, turnover tax applies only to amounts falling within the statutory definitions of "turnover" and "total turnover". A mere branch or agency stock transfer, without any sale, does not by itself constitute taxable turnover, because the words relating to supply, distribution, delivery or other disposition are read in connection with sale. Where goods are transferred after purchase in the State, purchase turnover may still be relevant. Rule 6 of the Karnataka Sales Tax Rules governs computation of total and taxable turnover, but it does not extend turnover tax to a stock transfer simpliciter. The stated conclusion is that turnover tax must be recomputed excluding impermissible stock transfer turnover. Case-Laws VAT and Sales Tax Mon, 11 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159724