1996 (9) TMI 596

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.....V. KAMAT, J.-This revision petition urges a neat question of law as to whether the turnover tax under section 5(2A) of the Kerala General Sales Tax Act, 1963 can be levied on sales tax collected by the assessee. 2.. It appears that the assessing authority took the view that the sales tax collected forms part of the turnover and as such the same is liable to tax under section 5(2A) of the Act. ....

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.... Bench has ruled that the aggregate amount would clearly include the sales tax also. Consequently it is held that section 5(2A) of the Act which levies turnover tax forms part of the same section which levies sales tax and there is no reason to hold that the term turnover has a different meaning for the purposes of turnover tax. 3.. Learned counsel for the assessee has also placed before us an ....