deferral or sales tax exemption for the enhanced turnover above the base turnover as defined for a period of 14 years or 7 years respectively ... industrial incentives are to be extended. Further, the "base turnover" was defined in G.O. Ms. No. 386 differently with that
part of its turnover to service tax for the relevant financial year.
5. Section 65(90) of Finance Act, 2001 defines "Taxable service ... petitioner was required to and was filing returns offering the turnover of financial services under Sub-clause (zp) of Section 65(90) with effect from
freight cannot constitute a part and parcel of the sale price as defined by Section 2(o) of the Madhya Pradesh General Sales ... Engines. In the course of assessment proceedings, the assessing officer included the turnover representing the value of diesel engines. The assessee claimed that
Officer as required. The Condition No. 7.5, contemplates that the experience, and turnover certificates should be certified by the concerned Executive Engineer and countersigned ... respondents that the attestation should be done by Gazetted Officer only as defined under the aforesaid Condition No. 7.5 of the tender notice
technical criteria.
13. The term of 'technical criteria' is not defined but it can be inferred that the same refers to the essential ... qualification data.
The caterer must quote in the technical bid.
(I) Maximum turnover year wise including Sales Tax as well as Income Tax paid
learned Commercial Tax Officer failed to ascertain the fair market price as defined in Section 2(gg) of the APGST Act and instead he adopted ... department, directed the respondent-dealer to pay advance sales tax on estimated turnover of the goods at Rs. 60 lakhs.
10. Though the Departmental Member
Enernorth Industries Inc. vs Vbc Ferro Alloys Ltd. on 29 April, 2005
Equivalent citations: [2006
Peela Pothi Naidu And Ors. vs State Of A.P., Irrigation And Cad ... on 26
Sadhu Varahala Babu And Ors. vs Government Of A.P., Co-Operation ... on 29 April
Gvprel-Mee (J.V.), Rep. By Its General ... vs Government Of Andhra Pradesh, ... on 15