under section 6-A on the turnover of purchases and inasmuch as the expression "turnover" refers to the amount set out in the bill ... could be imposed on it. Section 2(1)(s) defines turnover as :
"'Turnover' means the total amount set out in the bill
present purpose, reads as follows :
"8A, Determination of turnover. - (1) In determining the turnover of a dealer for the purposes of this ... definitions of "sale price" and "turnover" as defined in clauses (h) and (j) respectively of section 2 of the Central Sales
Deputy Commercial Tax Officer-II, Visakhapatnam, treated
the turnover of the canteen as taxable turnover under the A.P. General Sales Tax
Act , and levied ... business", and that it is not a
"dealer" as defined by the Act and therefore not liable to pay any tax. This
argument is that if the freight charges are included in the turnover and tax is levied thereon, the levy of tax on freight charges would ... revision cases and the definition of "turnover" is taken as it is defined in the Act, there is no scope for the argument
rule, if there is a failure to disclose the turnover or any other particulars relating to assessment correctly, the officer has the power to reopen ... period in respect of sale of goods" which means the total turnover of the dealer for the concerned period. From this
Brooke Bond India Ltd. vs Union Of India And Ors. on 24 September, 1982
Equivalent
read section 6-A .
"6-A. Levy of tax on turnover relating to purchase of certain goods. - Every dealer, who in the course ... course of inter-State trade or commerce,
shall pay tax on the turnover relating to purchase aforesaid at the same rate at which
Udata Narasimha Rao And Co. vs The State Of Andhra Pradesh And Anr. on 2
Fourth Schedule. The petitioner claims exemption from tax in respect of turnover relating to cotton pillow cases under item 5 of the Fourth Schedule which ... every point of sale. "Cotton fabric" as such is not defined in the Act. By virtue of the explanation to item
Sri Venkateswara Beedi Leaves ... vs The State Of Andhra Pradesh on 8 December, 1982
Equivalent
