https://www.taxtmi.com/caselaws?id=393439 Under a levy computed on "total turnover", exempted turnover remained included in the turnover base and could not be excluded merely because it was not taxable; Rule 6 governed deductions for taxable turnover under the general charging scheme, not the meaning of total turnover under Section 3-D. The substituted form of Section 3-D was treated as a substantive amendment, not a clarificatory one, and therefore did not apply retrospectively to earlier assessment years absent express legislative intent. The writ petitions failed and the tax levy on the assessee's total turnover was sustained. en-us Mon, 09 Mar 2020 00:00:00 +0530 Fri, 04 Dec 2020 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393439 Under a levy computed on "total turnover", exempted turnover remained included in the turnover base and could not be excluded merely because it was not taxable; Rule 6 governed deductions for taxable turnover under the general charging scheme, not the meaning of total turnover under Section 3-D. The substituted form of Section 3-D was treated as a substantive amendment, not a clarificatory one, and therefore did not apply retrospectively to earlier assessment years absent express legislative intent. The writ petitions failed and the tax levy on the assessee's total turnover was sustained. Case-Laws VAT and Sales Tax Mon, 09 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393439