https://www.taxtmi.com/caselaws?id=362839 Under the Gujarat VAT composition framework for bakery manufacturing, lump sum tax had to be computed on taxable turnover, not total turnover. The statutory scheme, definitions of turnover, and the relevant notifications were read together and construed purposively and harmoniously, because a total-turnover basis would wrongly include non-taxable sales and undermine the object of the composition scheme. The court therefore rejected the contrary view and held that the assessee's computation basis was taxable turnover, with the connected appeals disposed of accordingly. en-us Fri, 15 Jun 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362839 Under the Gujarat VAT composition framework for bakery manufacturing, lump sum tax had to be computed on taxable turnover, not total turnover. The statutory scheme, definitions of turnover, and the relevant notifications were read together and construed purposively and harmoniously, because a total-turnover basis would wrongly include non-taxable sales and undermine the object of the composition scheme. The court therefore rejected the contrary view and held that the assessee's computation basis was taxable turnover, with the connected appeals disposed of accordingly. Case-Laws VAT and Sales Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362839