https://www.taxtmi.com/caselaws?id=161201 A deeming exclusion in the proviso to section 5(3)(a) of the Karnataka Sales Tax Act operated only for that provision and did not remove branded-goods turnover from the dealer's total turnover under section 6-B. Section 6-B was treated as an independent charging provision levying turnover tax on total turnover, subject only to deductions expressly allowed by that section. The distinction between non-liability under one provision and complete exclusion from the Act meant the turnover remained includible in the tax base, though deductions could still be claimed at the computation stage. The branded-goods turnover was therefore liable to turnover tax. en-us Fri, 28 Feb 1997 00:00:00 +0530 Thu, 09 Jan 2014 16:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161201 A deeming exclusion in the proviso to section 5(3)(a) of the Karnataka Sales Tax Act operated only for that provision and did not remove branded-goods turnover from the dealer's total turnover under section 6-B. Section 6-B was treated as an independent charging provision levying turnover tax on total turnover, subject only to deductions expressly allowed by that section. The distinction between non-liability under one provision and complete exclusion from the Act meant the turnover remained includible in the tax base, though deductions could still be claimed at the computation stage. The branded-goods turnover was therefore liable to turnover tax. Case-Laws VAT and Sales Tax Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161201