2003 (9) TMI 711

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....t is a partnership concern engaged in the business of hill produce, such as pepper, dried ginger, arecanut, turmeric, etc., in Jew Town, Mattancherry. It is a registered dealer under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. The assessee is dealing in its own goods as well as the goods belonging to their principals on commission basis. In the assessment for the ye....

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....d that the total turnover for the purpose of levy of turnover tax would include the purchase value of goods taxable at the point of last purchase sold by the assessee on commission basis on behalf of its principal. The Tribunal noted that this order of the Full Bench of the Tribunal was affirmed by this Court also. 4.. Mr. A. Kumar, learned counsel appearing for the petitioner, relying upon Not....

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...., the latter Notification has application only for the period from August 1, 1991 and for the period prior to that, the Notification S.R.O. No. 717/88 will apply. In the instant case, we do not think it necessary to consider all these contentions, for, a division Bench of this Court by judgment dated September 17, 2001 in T.R.C. No. 401 of 2001 and connected cases considered the question with refe....