https://www.taxtmi.com/caselaws?id=334477 The turnover cap under Entry No. 67 of Part B of the Fourth Schedule was confined to sales of peas and peas dhall, including broken, husk and dust thereof, because the entry linked the threshold to that commodity alone rather than to the dealer's overall business turnover. The court relied on the wording of the exemption entry and the structure of the comparable Entry No. 68, which used a separate threshold for another category of goods, to confirm that the limit had to be applied commodity-wise. On that construction, the assessment revision based on aggregate turnover was unsustainable. en-us Thu, 20 Oct 2016 00:00:00 +0530 Tue, 20 Mar 2018 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334477 The turnover cap under Entry No. 67 of Part B of the Fourth Schedule was confined to sales of peas and peas dhall, including broken, husk and dust thereof, because the entry linked the threshold to that commodity alone rather than to the dealer's overall business turnover. The court relied on the wording of the exemption entry and the structure of the comparable Entry No. 68, which used a separate threshold for another category of goods, to confirm that the limit had to be applied commodity-wise. On that construction, the assessment revision based on aggregate turnover was unsustainable. Case-Laws VAT and Sales Tax Thu, 20 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334477