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1976 (3) TMI 221 - HC - VAT and Sales TaxExtract: ....... it is liable to be taxed. The assessing officer was right in including the turnover in the assessment. We, accordingly, allow T.C. No. 287 of 1974 and dismiss T.C. No. 439 of 1974. The revenue will be entitled to its costs in both these tax revision cases. Counsel s fee Rs. 150 in each. T.C. No. 287 of 1974 allowed. T.C. No. 439 of 1974 dismissed.
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