1987 (4) TMI 466

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.... Orissa Sales Tax Act, 1947. The following question of law arising out of the second appellate order of the Sales Tax Tribunal has been referred to this Court for decision: "Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal was correct in holding that the opponent is not liable to pay purchase tax on his purchase turnover of mohua flower in addition to t....

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....he Act shall pay in lieu of the tax assessable on his taxable turnover, under the provisions of the Act, a sum equal to six per cent of one and one half times of the consideration money payable to Government in the Excise Department for obtaining the exclusive privilege to vend such commodities." A plain reading of this rule makes it clear that a special mode of computation of tax has been prov....

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....pplication to the facts of the case. "Taxable turnover" as provided in section 5(2) of the Act is that part of the gross turnover after deductions. "Gross turnover" is the aggregate of the sale turnover and purchase turnover. When the legislature has provided a special mode of computation in respect of taxable turnover in rule 90-B, the same shall prevail and the purchase turnover is not to be ....