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    <title>1997 (2) TMI 536 - KARNATAKA HIGH COURT</title>
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    <description>The court held that the petitioner is liable to pay turnover tax under section 6-B of the Karnataka Sales Tax Act as the exemption under the proviso to section 5(3)(a) only applies to that specific provision and does not exclude the transactions from the Act entirely. The court clarified that turnover from branded goods must be included in the total turnover for turnover tax calculation, affirming the revenue&#039;s position. The petitions were dismissed, with each party directed to bear their own costs.</description>
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    <pubDate>Fri, 28 Feb 1997 00:00:00 +0530</pubDate>
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      <title>1997 (2) TMI 536 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161201</link>
      <description>The court held that the petitioner is liable to pay turnover tax under section 6-B of the Karnataka Sales Tax Act as the exemption under the proviso to section 5(3)(a) only applies to that specific provision and does not exclude the transactions from the Act entirely. The court clarified that turnover from branded goods must be included in the total turnover for turnover tax calculation, affirming the revenue&#039;s position. The petitions were dismissed, with each party directed to bear their own costs.</description>
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      <pubDate>Fri, 28 Feb 1997 00:00:00 +0530</pubDate>
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