https://www.taxtmi.com/caselaws?id=175100 Under Section 5A of the Kerala General Sales Tax Act, purchase tax on paddy bought by a rice mill was to be computed on the full taxable turnover without deducting the tax relatable to the sale of rice and bran. The Court treated the later Kerala precedent on rice-mill assessments as the controlling law, distinguishing the earlier Supreme Court ruling relied on by the Tribunal. On that basis, the Tribunal's deduction-based approach was not sustainable, and the levy had to be assessed on the entire purchase turnover. en-us Tue, 19 Nov 2013 00:00:00 +0530 Fri, 06 Nov 2015 12:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175100 Under Section 5A of the Kerala General Sales Tax Act, purchase tax on paddy bought by a rice mill was to be computed on the full taxable turnover without deducting the tax relatable to the sale of rice and bran. The Court treated the later Kerala precedent on rice-mill assessments as the controlling law, distinguishing the earlier Supreme Court ruling relied on by the Tribunal. On that basis, the Tribunal's deduction-based approach was not sustainable, and the levy had to be assessed on the entire purchase turnover. Case-Laws VAT and Sales Tax Tue, 19 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175100