https://www.taxtmi.com/caselaws?id=755242 Amended turnover tax provisions were construed to include sales otherwise exempt under section 49(2) of the Gujarat Sales Tax Act, 1969. Section 10A, as amended from 1 April 1993, expressly brought exempt goods into the computation of taxable turnover, and the explanatory definition of "taxable goods" covered goods that would have been taxable but for section 49(2). The statutory amendment and its stated object showed a legislative intent to tax such sales for turnover tax purposes, so the separate exemption did not exclude them once clause (f) of section 10A(2) was deleted. The levy on sales to oil marketing companies was therefore upheld. en-us Fri, 14 Jun 2024 00:00:00 +0530 Tue, 09 Jul 2024 21:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755242 Amended turnover tax provisions were construed to include sales otherwise exempt under section 49(2) of the Gujarat Sales Tax Act, 1969. Section 10A, as amended from 1 April 1993, expressly brought exempt goods into the computation of taxable turnover, and the explanatory definition of "taxable goods" covered goods that would have been taxable but for section 49(2). The statutory amendment and its stated object showed a legislative intent to tax such sales for turnover tax purposes, so the separate exemption did not exclude them once clause (f) of section 10A(2) was deleted. The levy on sales to oil marketing companies was therefore upheld. Case-Laws VAT and Sales Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755242