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State Of Tamil Nadu vs Alkali And Chemical Corporation ... on 25 March, 1991
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Chengalvarayan Co-Operative ... vs State Of Tamil Nadu on 24 July, 1996
Malayalam Plantations Ltd vs The Deputy Commissioner Of ... on 20 March, 1964

[Section 2] [Complete Act]
Central Government Act
Section 2(j) in the Central Sales Tax Act, 1956
(j) “turnover” used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 9[and determined in accordance with the provisions of this Act and the rules made thereunder]; 7[(ja) “works contract” means a contract for carrying out any work which includes assembling, construction, building, altering, manufacturing, processing, fabricating, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]