The Century Spinning Mfg. Co. And Ors. vs State Of West Bengal And Ors. on 24 February, 1988
which his aforesaid gross turnover exceeds rupees one crore.
(4) No dealer shall realise from his purchaser the turnover tax payable by him under this ... nature described in Sub-section (2) being imposed, increased, decreased or remitted in respect of any goods after the making of any contract