Total Turnover" Includes Non-Taxable Turnover; Rate Not Solely Based on "Taxable Turnover.

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....Scope of term "total turnover" - inclusion of turnover which is not liable to tax - the contention the determination of the rate of the turnover tax is to be ascertained on the ‘taxable turnover’ on the face of it is unsustainable and deserves outright rejection.....