sale shall pay, in lieu of the tax assessable on his taxable turnover under the provisions of the Act, a sum calculated at the rate ... purpose of compounding for the tax assessable on the taxable turnover of dealer under the provisions of the Act by paying in lieu thereof
service
charges only from the gross turnover to arrive at the taxable turnover in
respect of works contract. Both these provisions do not provide ... Rules prescribing deductions from the gross turnover to arrive at the
taxable turnover. Rule 6(e) provides such deduction with certain
restrictions. Therefore, it cannot
consequence Section 5 was also amended which provided for determination of taxable turnover. In Clause (AA) of Sub-section (2), Sub-clause (i) was inserted ... this Act, the expression 'taxable turnover', in respect of,--
(i) 'Works contract' shall mean the gross value of the works contract
supply of food to the workmen were included in the taxable turnover of the petitioner. Sales tax assessed for the supply of food ... included in the petitioner's taxable turnover for the purpose of assessment ?
2. Before examining the questions of law it would be appropriate
taxable turnover' means that part of a dealer's gross turnover during any period which remains after deducting therefrom-
(a) his turnover during ... price of goods so utilised shall be included in his taxable turnover.
The object behind the aforesaid provision may be noticed to appreciate the scope
taxable turnover' means that part of a dealer's gross turnover during any period which remains after deducting therefrom :
(a) his turnover during ... taxable turnover' means that part of a dealer's gross turnover during any period which remains after deducting therefrom : --
(a) his turnover during
purchase price of those goods so utilised was added to the taxable turnover of the assessee. The assessee had also purchased certain other goods ... taxable turnover' means that part of a dealer's gross turnover during any period which remains after deducting therefrom--
(a) his turnover during
turnover of a selling dealer for
the purpose of computation of taxable turnover. In other
words, a selling dealer who produces evidence to show
that ... taxable turnover" means
that part of a dealer's gross turnover during any
period which remains after deducting therefrom :-
(a) his turnover during
total of turnover of sales and turnover of purchases". "Turnover of sales" has been defined in Section 2(i) to mean ... taxable turnover' means that part of a dealer's gross turnover during any period which remains after deducting therefrom :-
(a) his turnover during
Section 5(2)(A) of the Act deals with "taxable turnover ... Taxable turnover" is said to mean --
A dealer's gross turnover during any period which remains after deducting therefrom:
(a) his turnover during
