https://www.taxtmi.com/caselaws?id=241199 For levy of State Development Tax, aggregate turnover had to be computed with reference to the entire assessment year, not only the period before the VAT Act commenced mid-year. The court held that turnover "during the assessment year" remained the governing unit of computation, and the change in tax regime from 1 January 2008 did not create a separate method of calculation or exclude later turnover. Because the dealer continued business throughout the year, the full-year turnover was rightly taken into account, and liability to pay the tax was upheld. en-us Mon, 28 Oct 2013 00:00:00 +0530 Thu, 09 Oct 2014 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241199 For levy of State Development Tax, aggregate turnover had to be computed with reference to the entire assessment year, not only the period before the VAT Act commenced mid-year. The court held that turnover "during the assessment year" remained the governing unit of computation, and the change in tax regime from 1 January 2008 did not create a separate method of calculation or exclude later turnover. Because the dealer continued business throughout the year, the full-year turnover was rightly taken into account, and liability to pay the tax was upheld. Case-Laws VAT and Sales Tax Mon, 28 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241199