1978 (4) TMI 217

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....artage and octroi were liable to be excluded from the taxable turnover of the assessee. The question relates to the assessment year 1966-67. Clause (i) of section 2 of the U.P. Sales Tax Act defines "turnover" to mean: "the aggregate amount for which goods are supplied or distributed by way of sale or are sold by a dealer Explanation II-Subject to such conditions and restrictions, if any, as may....