https://www.taxtmi.com/caselaws?id=326280 For computing exemption fee under the Rajasthan Sales Tax Act, 1994, the expression "annual gross turnover" could not be expanded to include branch transfers, consignment transfers, inter-State sales or export sales. Read with the definitions of "turnover" and "taxable turnover" and the Act's scheme, the exemption power was held to be co-extensive with the taxing power and could not be used to bring non-taxable transactions into the fee base through a notification. The court also noted the constitutional limits on State taxing power. The assessing authority's inclusion of those transactions was therefore unjustified, and the revision was dismissed in favour of the assessee. en-us Thu, 25 Feb 2016 00:00:00 +0530 Sat, 02 Apr 2016 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326280 For computing exemption fee under the Rajasthan Sales Tax Act, 1994, the expression "annual gross turnover" could not be expanded to include branch transfers, consignment transfers, inter-State sales or export sales. Read with the definitions of "turnover" and "taxable turnover" and the Act's scheme, the exemption power was held to be co-extensive with the taxing power and could not be used to bring non-taxable transactions into the fee base through a notification. The court also noted the constitutional limits on State taxing power. The assessing authority's inclusion of those transactions was therefore unjustified, and the revision was dismissed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326280