https://www.taxtmi.com/caselaws?id=163591 Where an exemption notification uses plain and unambiguous language to cap eligibility by turnover, the prescribed limit applies to the assessee's entire turnover unless the notification itself excludes exempt sales. The Allahabad HC held that turnover not liable to tax under other provisions could not be excluded from the computation, because the clause made no distinction between taxable and non-taxable turnover. The factual inability to maintain separate accounts also supported treating turnover as indivisible on the facts. The Tribunal's view was therefore not disturbed and the challenge failed. en-us Mon, 23 Apr 2007 00:00:00 +0530 Sat, 05 Apr 2014 10:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163591 Where an exemption notification uses plain and unambiguous language to cap eligibility by turnover, the prescribed limit applies to the assessee's entire turnover unless the notification itself excludes exempt sales. The Allahabad HC held that turnover not liable to tax under other provisions could not be excluded from the computation, because the clause made no distinction between taxable and non-taxable turnover. The factual inability to maintain separate accounts also supported treating turnover as indivisible on the facts. The Tribunal's view was therefore not disturbed and the challenge failed. Case-Laws VAT and Sales Tax Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163591