TMI Blog1978 (5) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... 1958-59, it returned an amount of Rs. 28,141.96 in its returns but with a note that this amount was not liable to sales tax because it was received by way of compensation. The assessing authority did not accept this submission and brought a sum of Rs. 47,173.45 to tax. This view was upheld in appeal as well as in revision. At the instance of the assessee, the following question of law has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icks sold by the contractor was Rs. 35,173.45. It was also held that the contractor had spent about Rs. 7,000 on wages, etc., and was liable to pay Rs. 28,141.96 to the assessee-society on account of the bricks manufactured and sold by the contractor. Under the arrangement with the contractor, the assessee-society permitted the bricks manufactured by the contractor to be sold by him under permit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be covered within the meaning of the term "turnover". The assessee sold these bricks through the contractor on deferred payment basis. It was held entitled to receive the amount of Rs. 35,173.45 as price of the bricks. On facts, it has been found that this amount was not awarded to the assessee by way of compensation for any misappropriation done by the contractor. If at all the contractor had t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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