https://www.taxtmi.com/caselaws?id=279674 For levy of turnover tax under Section 6-B of the Karnataka Sales Tax Act, total turnover must be computed as a self-contained formula, and only deductions expressly permitted by Rule 6 and the first proviso to Section 6-B(1) can be excluded. Exemptions or deductions available under other provisions cannot be imported into that computation. On that basis, additional deductions claimed from total turnover, including exempted turnover, were rejected, and the issue was decided against the assessee and in favour of the Revenue. en-us Tue, 17 Apr 2007 00:00:00 +0530 Sat, 30 Mar 2019 16:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279674 For levy of turnover tax under Section 6-B of the Karnataka Sales Tax Act, total turnover must be computed as a self-contained formula, and only deductions expressly permitted by Rule 6 and the first proviso to Section 6-B(1) can be excluded. Exemptions or deductions available under other provisions cannot be imported into that computation. On that basis, additional deductions claimed from total turnover, including exempted turnover, were rejected, and the issue was decided against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279674