export turnover' and 'total turnover' under the Act. As extracted above the term "export turnover" is defined in Expln ... taken into account for determining the turnover. It was therefore, held that the word "turnover" as defined under the Sales-tax Act cannot
computing the export turnover as a component of total
turnover in the denominator. The reason being the total
turnover includes export turnover. 'The components ... turnover, when the total turnover includes
export turnover.
If what is excluded in computing the export turnover is
included while arriving at the total turnover
turnover as a component of total turnover in the
denominator. The reason being the total turnover includes export turnover.
The components of the export turnover ... turnover, when the total turnover includes export
turnover. If what is excluded in computing the export turnover is included
while arriving at the total turnover
maintained between export turnover and total
turnover in section 10B just because "total turnover" has not been defined in
that section ... export turnover is a part of the total turnover. The export turnover, in
the numerator must have the same meaning as the export turnover which
mind that total turnover is nothing but the aggregate of
the domestic turnover and the export turnover. The figure of
export turnover ... maintained between export turnover and total turnover in s. 10B
just because 'total turnover' has not been defined in that section.
The words
turnover as a component of total turnover in the denominator. The
reason being the total turnover includes export turnover. The
components of the export turnover ... turnover, when the total turnover includes
export turnover. If what is excluded in computing the export turnover is
included while arriving at the total turnover
turnover as a component of
total turnover in the denominator. The reason being the total turnover includes export turnover.
The components of the export turnover ... export turnover is a part of the
total turnover. The export turnover, in the numerator must have the same meaning as the
export turnover which
turnover as a component of total turnover
in the denominator. The reason being the total turnover includes
export turnover. The components of the export turnover ... export turnover is a part of the total turnover.
The export turnover, in the numerator must have the same
meaning as the export turnover which
maintained between export turnover and total turnover in section
10B just because "total turnover" has not been defined in that
section ... export turnover is a part of the total turnover. The export
turnover, in the numerator must have the same meaning as the
export turnover which
turnover" is defined in Clause 3(xxvii) as the turnover defined under the Bengal Finance (Sales Tax) Act, 1941 or the West Bengal Sales ... Bengal Finance (Sales Tax) Act, 1941 the word "turnover" is defined as the aggregate of sale prices or parts of the sale prices