Vineet Kothari, J. - (1.) Heard the learned Counsel for the parties.
(2.) The only question which arises for consideration by this Court in the present revision petition filed by the Revenue is as to whether the exemption fee prescribed under the notification No. F.4(4)FD/Tax Div/99 -pt -59 dated 28.6.2003 [S. No. 1768 of part II of the book -2003 edn by J.K Jain & Prasoon Jain] for availing exemption from turnover tax under Sec. 13A of the RST Act, can be computed on the basis of annual gross turnover including the components like turnover representing Branch Transfer or Consignment Transfer or Inter -State Sales or Sale made in the course of export by the respondent -assessee which are not taxable under the RST Act, 1954.
(3.) For the purpose of interpretation of these terms, the relevant provisions of Sec. 15 and the notfn dated 28.6.2003 in question are reproduced hereunder for ready reference: 15. Exemption of tax. -Notwithstanding anything contained in this Act, where the State Government is of the opinion that it is necessary or expedient in the public interest so to do, it may by nottn in the Official Gazette exempt fully or partially, whether prospectively or retrospectively from tax the sale or purchase of any goods or class of goods or any person or class of persons, without any condition or with such condition as may specified in the notification. S. No. 1768 : F.4(4) FD/Tax Div/99 -pt -59 dated 28.6.2003 In exercise of the powers conferred by Sec. 15, RST Act, 1994 and in supersession of this department notfn No. F.4(30)FD/Tax Div/2002 -167 dated 22.3.2002 (as amended from time to time) [S. No. 1555], the State Govt. being of the opinion that it is expedient in the public interest so to do, hereby exempts a dealer other than the registered dealers of petrol, diesel, super kerosene oil (SKO) and the liquefied petroleum gas (LPG), liable to pay turnover tax under Sec. 13A of the said Act from payment of such tax on the following conditions namely: (1). That such dealer undertakes to pay exemption fee as per the following table: - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Item No. Annual Gross Turnover during the Annual Exemption Fee relevant year Payable - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1. Upto Rs. 30 lac Nil - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. Rs. 3000001/ - to Rs. 5000000 Rs. 1,500/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3. Rs. 5000001/ - to Rs. 10000000 Rs. 4,500/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4. Rs. 10000001/ - to Rs. 30000000 Rs. 7,200/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. Rs. 30000001/ - to Rs. 50000000 Rs. 18,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6. Rs. 50000001/ - to Rs. 100000000 Rs. 36,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. Rs. 100000001/ - to Rs. 1500000000 Rs. 54,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 8. Rs. 150000001/ - to Rs. 2500000000 Rs. 90,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9. Rs. 250000001/ - to Rs. 3500000000 Rs. 1,26,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10. Rs. 350000001/ - to Rs. 5000000000 Rs. 1,80,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 11. Rs. 500000001/ - to Rs. 7500000000 Rs. 2,70,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12. Rs. 750000001 / - to Rs. 1000000000 Rs. 3,60,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 13. Rs. 1000000001/ - to Rs. 2500000000 Rs. 5,40,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 14. Rs. 250000001/ - to Rs. 50000000000 Rs. 9,00,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 15. Rs. 750000001/ - to Rs. 10000000000 Rs. 13,50,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 16. Rs. 10000000001/ - and above Rs. 60,00,000/ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (2). An existing registered dealer opting for the exemption fee under this notfn shall submit an application on a plain paper, to his assessing authority within 30 days of the commencement of the year. However, for the Year 2003 -04, such application may be submitted within 30 days of the date of publication of this notification. (3).In case of commencement of a new business, such application shall be submitted within 30 days of commencement of the business. (4).That such exemption fee is required to be paid in four quarterly installments. The installment for the period 1st April to 30th June; shall be paid by annualizing the Turnover, by 31St July; for the period July 1st to September 30"' by 31St October; for the period October 1st to December 31st by 31St January and for the quarter 1st January to 31st March being last period of the year on the actual turnover of whole of the year, after adjusting the exemption fee deposited in the first three quarter of the year by April 30th of the immediately succeeding year. (5). In case a dealer has deposited Exemption fee the year 2003 -04 by increasing the Exemption Fee of the immediately preceding year by ten percent, the same shall be adjusted against the exemption fee payable under condition 4. 6. That the dealer opting for the exemption fee, shall not charge or collect turnover tax under the Act.;