1970 (11) TMI 78

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....he instance of the Commissioner of Sales Tax, Lucknow, the Additional Revising Authority, Sales Tax, Allahabad, has submitted this statement of the case under section 11(3) of the U.P. Sales Tax Act with the following question of law for the opinion of this court: "Whether inter-State sales will form part of the gross turnover?" The assessee is a dealer. in oil, oil-cakes and tins. In the asses....

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....er is aggrieved and has caused this reference to be brought before this court. Under section 3, which is the charging section, every dealer is liable to pay tax for each assessment year at the rate specified therein on his turnover of such year, provided that a dealer shall not be liable to pay tax if his turnover of the assessment year is less than Rs. 12,000 or such larger amount as may be notif....

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....r opinion is concluded by the decision of a Full Bench of this court in Commissioner of Sales Tax, U.P. v. Allied Chemicals, Kanpur(1). There the question was: "Whether ex-U.P. sales are to be excluded from computing the prescribed minimum of the gross turnover or not under the circumstances of the case?" In that case, it was held that the gross turnover means "aggregate turnover of such sal....