The short point in the Tax Case is whether the assessee in respect of the assessment year 1959-60 had the minimum turnover which would attract tax under the provisions of the General Sales Tax Act, 1959. The assessing authority proceeded as follows:

Rs. P.

"1. Turnover disclosed by books .. 4,467 70

2. Add estimated turnover towards probable omissions. 4,467 70

Taxable turnover .. 8,935 40

Inter-State sales turnover .. 12,421 12

Total turnover .. 21,356 52"

The other authorities below accepted this process to be correct.

We think that position cannot be maintained. Section 3 of the Act, which is the charging section, imposes tax on every dealer "whose total turnover for a year is not less than ten thousand rupees." ‘Total turnover ‘is defined to mean the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax. ‘Turnover ‘is the aggregate amount for which goods, are bought or sold and "sale" is the transfer of property in goods by one person to another in the course of business for cash or deferred payment. The Act itself confines the charge, as it should, to local sales or