https://www.taxtmi.com/caselaws?id=161590 Agency procurement transactions accounted for by the assessee were included in total turnover for turnover tax under the Kerala General Sales Tax Act because the statutory definitions of dealer, turnover and total turnover, read with the Rules, brought such transactions within the taxable base. The exemption notification did not exclude that inclusion; it operated only to the extent specifically provided. The challenge to penal interest under section 23(3) was also treated as appealable from the assessment order, but the record was insufficient for final determination, so the liability for pre-demand penal interest was remitted to the assessing authority for fresh consideration. en-us Mon, 30 Jun 2003 00:00:00 +0530 Sat, 01 Feb 2014 14:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161590 Agency procurement transactions accounted for by the assessee were included in total turnover for turnover tax under the Kerala General Sales Tax Act because the statutory definitions of dealer, turnover and total turnover, read with the Rules, brought such transactions within the taxable base. The exemption notification did not exclude that inclusion; it operated only to the extent specifically provided. The challenge to penal interest under section 23(3) was also treated as appealable from the assessment order, but the record was insufficient for final determination, so the liability for pre-demand penal interest was remitted to the assessing authority for fresh consideration. Case-Laws VAT and Sales Tax Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161590