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their turnover for the purpose of levy of
turnover tax, or whether the incidence of excise duty falls ... Kerala and its
officers were not entitled to levy turnover tax on the
respondents/distillers by including in their turnover
Supreme Court of India
stands reads :
"6B. Levy of turnover tax. - (1) Every dealer whose total turnover
in a year exceeds rupees one lakh ... 31st March, 1981, was Rs. 2,37,000 and turnover
tax at 1/2 per cent under section 6B amounting
Karnataka High Court
levy of
non-half per cent. of "turnover tax" on every dealer whose total
turnover in a year exceeds rupees ... reads :
"6B. Levy of turnover tax. - (1) Every dealer whose total turnover
in a year exceeds rupees one lakh shall
Karnataka High Court
purchaser within such period or
(ii) separately charged as turnover
tax payable under section 6B during
such period;
Provided further ... charging
section read under:
"6B. Liability to payment of
turnover tax and rate thereof-(1)
Notwithstanding anything contained
elsewhere
Supreme Court of India
Under Section 6-B of the KST Act, turnover tax is
imposed. Section 6-B reads as under:-
"Section ... Levy of Turnover Tax (1)
Every registered dealer and every dealer who is
liable to get himself registered under
Supreme Court of India
quarters ending on 31.03.1984, the appellant was
assessed to turnover tax ... does not
absolve it of the liability to pay turnover tax Under Section 4-AAA of
the Act. The appellant
Supreme Court of India
learned Chief Justice Gwyer
observed as follows :
Strictly, a turnover tax appears to be the correct description ... convenient name for a number of taxes
ranging from turnover taxes to taxes on the retail sale of specified
classes
Andhra High Court
took proceedings for bringing the
amount of escaped turnover to tax by applying the provisions of Section ... been extracted, confers a power to bring to tax the
turnover which has escaped assessment. Strictly speaking, Section 16
would
Madras High Court
appellants filed price lists claiming the following deductions :
1. Turnover tax;
2. Cost of special secondary packing;
3. Freight incurred ... factory to the depots for the wholesale trade, turnover tax
after scrutiny of proof on payment of such turnover
Customs, Excise and Gold Tribunal - Delhi
imposes
liability on every dealer to pay turnover tax on the turnover of goods.
Under Section ... rupees fifty lakhs per annum is liable to pay turnover tax at four per
cent. Until amendment through
Kerala High Court
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