https://www.taxtmi.com/caselaws?id=162191 Turnover tax under the Bengal Finance (Sales Tax) Act was treated as a separate levy governed by the self-contained deductions in section 6B, distinct from sales tax under section 5 or section 6D. Sales of Indian-made foreign liquor that were exempt for sales tax purposes under section 5(2)(a)(vf) were nevertheless capable of constituting turnover for turnover tax. Section 6B(2)(f), which excludes sales other than those specified in clauses (a) to (e), was construed by reference to the clauses of section 6B(2) itself, not the sub-clauses of section 5(2)(a). On that construction, the sales did not escape turnover tax and the assessment was upheld. en-us Fri, 23 Aug 2002 00:00:00 +0530 Thu, 20 Feb 2014 16:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162191 Turnover tax under the Bengal Finance (Sales Tax) Act was treated as a separate levy governed by the self-contained deductions in section 6B, distinct from sales tax under section 5 or section 6D. Sales of Indian-made foreign liquor that were exempt for sales tax purposes under section 5(2)(a)(vf) were nevertheless capable of constituting turnover for turnover tax. Section 6B(2)(f), which excludes sales other than those specified in clauses (a) to (e), was construed by reference to the clauses of section 6B(2) itself, not the sub-clauses of section 5(2)(a). On that construction, the sales did not escape turnover tax and the assessment was upheld. Case-Laws VAT and Sales Tax Fri, 23 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162191