Tolal export Total export Incremental
goods/ turnover dur- turnover dur- export
merchandise ing preceding ing the P. Y. turnover ... respect of the other item, viz., watches, there was a decrease in the export turnover as compared to the immediately preceding year. In its computation
relating to allowance of deduction under s. 80HHC by considering the export turnover with reference to each category of goods and/or merchandise. With regard ... actual increase in this year neglecting such other items where there was decrease in the figure of export as compared to the last year
State Act defines "turnover" and Section 2(r) defines "taxable turnover" ascertainable after deduction therefrom the sale price and amount ... however, provides that in contracts of sale, amount of increased or decreased taxes can be added to or deducted from the contract price
relating to allowance of deduction under Section 80HHC by considering the export turnover with reference to each category of goods and/or merchandise. With regard ... actual increase in this year neglecting such other items where there was decrease in the figure of export as compared to the last year
The Rajasthan Sales Tax Act, 1994
RAJASTHAN
India
The Rajasthan Sales Tax Act, 1994
Act
Income Tax Officer vs Texco India. on 13 September, 1995
Equivalent citations: (1996)55TTJ(DEL
Auto & Industrial Paints Corporation vs State Of Maharashtra on 31 January, 1995
Author: D
