- (1.) THIS is a revision against the order of the Sales Tax Officer, Jaipur City, Circle 'a' dated 15th September, 1961 in which he held that the present dealer should pay Rs. 2150/- as exemption fee when his gross turnover is shown at Rs. 2,10,079. 08 np. Although nothing has been mentioned therein, the order appears to have been passed under R. 10 (3) of the Rajasthan Sales Tax Rules, 1955 which pertains to grant of exemption.
(2.) THE main contention of the learned counsel for the applicant is that the turnover for purposes of grant of exemption certificate should be calculated only on sales of taxable goods and not on the sales of goods exempted under sec. 4 (1) of the Rajasthan Sales Tax Act. THE learned Sales Tax Officer has taken the plea that the definition of the word "trunover" includes the aggregate of sales taxable and nontaxable. On this basis he has calculated exemption fee of Rs. 2150/- on the gross turnover as shown by the dealer at Rs. 2,10,079 09. It was argued before us that a mere look at the definition of "taxable turnover" as given in the Rajasthan Sales Tax Act, will show that taxable turnover means that part of the turnover which remains after deducting therefrom the aggregate amount of the proceeds of sale of goods - (i) on which no tax is leviable under this Act. (ii) which have already been subjected to tax under this Act. (iii) which have been sold to persons outside the State sold to registered dealers for the purpose of re-sale within the State. (iv) which are taxable at the last point and have been sold to registered dealers for the purpose of resale within the State : In this connection the counsel for the applicant cited S. T. C. 1961 Madras, page 175 wherein the expression "turnover" for purposes of computing licence fee has been clearly taken not to mean the totality of the sales of the dealer but that part of total turnover of the dealer in respect of which the licence is required. We have thoroughly perused the impugned order and find that there does not appear to be any justification for charging exemption fee in respect of goods which are exempt under sec. 4 (1) of the Act. The Advocate for the State when confronted with this position made a feeble attempt taking his stand on the definition of "turnover" as given in the Act. We have no hesitation in accepting the contention of the dealer that exemption fee should be calculated only on goods taxable without an exemption certificate. The appeal is, therefore, accepted, the order of the Sales Tax Officer is set aside and the case is remanded to the Sales Tax Officer to calculate the exemption fee in the light of the observations made by us above. .;