https://www.taxtmi.com/caselaws?id=162884 Export sales cannot be included in gross turnover for computing notional tax liability under rule 28-A(4)(a) when determining exemption under section 13-B, because the State has no competence to tax export transactions protected by Article 286 and section 12. The scheme under sections 13-B and 25-A and rule 28-A applies only to tax otherwise payable under the Act, and the deeming fiction in rule 28-A(2)(n) extends only to specified transactions such as branch transfers and consignment sales. In the absence of an express deeming provision for exports, treating them as notional taxable items would defeat the incentive scheme. en-us Fri, 26 May 2006 00:00:00 +0530 Tue, 18 Mar 2014 14:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162884 Export sales cannot be included in gross turnover for computing notional tax liability under rule 28-A(4)(a) when determining exemption under section 13-B, because the State has no competence to tax export transactions protected by Article 286 and section 12. The scheme under sections 13-B and 25-A and rule 28-A applies only to tax otherwise payable under the Act, and the deeming fiction in rule 28-A(2)(n) extends only to specified transactions such as branch transfers and consignment sales. In the absence of an express deeming provision for exports, treating them as notional taxable items would defeat the incentive scheme. Case-Laws VAT and Sales Tax Fri, 26 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162884