1969 (1) TMI 62

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....he assessee in respect of the assessment year 1959-60 had the minimum Page No: 447 turnover which would attract tax under the provisions of the General Sales Tax Act, 1959. The assessing authority proceeded as follows:        Rs. "1. Turnover disclosed by books 4,467.70 2. Add estimated turnover towards probable omissions 4,467.70   &nbsp....

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.... cash or deferred payment. The Act itself confines the charge, as it should, to local sales or purchases because of the constitutional limitation upon the legislative power. "Sale" as defined in the Act should, therefore, be taken for the purpose of the Act to be the local sale or purchase. If that be so, turnover and total turnover can only relate to such sales or purchases and cannot include wha....

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....ion between the purposes of the two provisions. Section 3 deals with chargeability while rule 6 is concerned with deduction. All that the rule means is that because the inter-State sales are not chargeable to tax under the local Act, they are entitled to deduction. More properly it should be viewed not as a deduction but as exclusion from the turnover on the ground that it cannot form part of the ....