Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1970 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1970 (4) TMI 132 - HC - VAT and Sales TaxExtract: ....... goods as understood in the Sale of Goods Act. For the reasons stated above, we answer the question in the negative in favour of the dealer-assessee and we hold that the sale proceeds of the canteen do not form part of the turnover on merits. In the circumstances, each party will bear its own costs. BASU, J.-I agree. Reference answered accordingly.
|