https://www.taxtmi.com/caselaws?id=159851 For turnover tax under section 6B of the Karnataka Sales Tax Act, "total turnover" is governed by the statutory definition in section 2(u-2), which includes the aggregate turnover of all goods even if some part is not liable to tax under other provisions. Exemption from purchase tax under section 8A does not, by itself, exclude the same purchase turnover from inclusion in total turnover for turnover tax. The computation rules cannot override the Act, and deductions are confined to those expressly permitted. On that construction, raw bathies purchased from unregistered dealers were validly included in total turnover for turnover tax. en-us Fri, 18 Sep 1998 00:00:00 +0530 Mon, 02 Dec 2013 18:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159851 For turnover tax under section 6B of the Karnataka Sales Tax Act, "total turnover" is governed by the statutory definition in section 2(u-2), which includes the aggregate turnover of all goods even if some part is not liable to tax under other provisions. Exemption from purchase tax under section 8A does not, by itself, exclude the same purchase turnover from inclusion in total turnover for turnover tax. The computation rules cannot override the Act, and deductions are confined to those expressly permitted. On that construction, raw bathies purchased from unregistered dealers were validly included in total turnover for turnover tax. Case-Laws VAT and Sales Tax Fri, 18 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159851