https://www.taxtmi.com/caselaws?id=161224 For levy of turnover tax under the Kerala General Sales Tax Act, 1963, "turnover" was treated as the aggregate amount for which goods are bought or sold, and sales tax collected by the assessee formed part of that aggregate. The court applied an earlier Division Bench interpretation that had already included sales tax in turnover, and held that the same meaning governed section 5(2A) because no different construction was justified for turnover tax. On that basis, sales tax collected was includible in turnover, and the Revenue's revision failed. en-us Thu, 26 Sep 1996 00:00:00 +0530 Thu, 09 Jan 2014 18:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161224 For levy of turnover tax under the Kerala General Sales Tax Act, 1963, "turnover" was treated as the aggregate amount for which goods are bought or sold, and sales tax collected by the assessee formed part of that aggregate. The court applied an earlier Division Bench interpretation that had already included sales tax in turnover, and held that the same meaning governed section 5(2A) because no different construction was justified for turnover tax. On that basis, sales tax collected was includible in turnover, and the Revenue's revision failed. Case-Laws VAT and Sales Tax Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161224