https://www.taxtmi.com/caselaws?id=163008 Taxable turnover under the Kerala General Sales Tax Act and Rules is computed from the real sale consideration, and only deductions expressly authorised by the statute and rules can be claimed. The Kerala High Court notes that Section 5 is the charging provision, while the definitions in Section 2 and Rule 9 govern turnover computation. Because neither the Act nor the Rules provide a deduction for mortality or weight loss of live chicken during transportation, such business loss cannot be excluded from taxable turnover. The Revenue's objection therefore succeeds, and the claimed deduction is not allowable. en-us Tue, 29 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163008 Taxable turnover under the Kerala General Sales Tax Act and Rules is computed from the real sale consideration, and only deductions expressly authorised by the statute and rules can be claimed. The Kerala High Court notes that Section 5 is the charging provision, while the definitions in Section 2 and Rule 9 govern turnover computation. Because neither the Act nor the Rules provide a deduction for mortality or weight loss of live chicken during transportation, such business loss cannot be excluded from taxable turnover. The Revenue's objection therefore succeeds, and the claimed deduction is not allowable. Case-Laws VAT and Sales Tax Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163008