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24. We may at once say that the words "and that the turnover of such amount is included in the return of turnover filed by such sub-contractor" must be struck down as unreasonable just as in the case of the last proviso to section 5F. Apart from this, the contention of the petitioners is that the expression "total turnover" in sub-State (1) would take all other sales because the total turnover has been defined in section 2(r) as follows :

"Total turnover. - means the aggregate turnover in all good of a dealer at all places of business in the State whether or not the whole or any portion of such turnover is liable to tax (including the turnover of purchases or sales in the course of inter-State trade or commerce or in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India)."

25. It was submitted that this definition includes even the turnover not liable to tax and consequently the provision for composition imposes a tax on goods which are not liable to tax and hence exceeds the scope of the charging section itself. However, the definition section starts with the words "in this Act, unless the context otherwise requires", the words shall have the meaning given in the sub-sections. It is obvious that the expression "total turnover" in section 5G(1) cannot, in the context of the liability under section 5G, refer to the total turnover as defined in section 2(r). On the contrary, it must relate to section 5F which refers to the payment of tax "on his turnover of transfer of property in goods whether as goods or in some other form involved in the execution of works contract", that is to say it must refer only to the turnover of the works contract itself. The Legislature itself has clarified the issue by substituting the section by the latest Amendment Act 27 of 1996 in the following terms :