TMI Blog1988 (6) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... at the first purchase point in the State. In his return he showed the value of the gingili seeds purchased as Rs. 9,05,498.85. On a perusal of the accounts, the assessing authority found that the petitioner has incurred an expenditure of Rs. 33,498.97 in connection with the purchase of the said seeds, which the dealer did not include in his turnover. He proposed to include the same in the turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to the extent of market-fee but rejected the contention with respect to other expenses, on the ground that the assessee not having maintained separate accounts showing pre and post-purchase expenses there is no material to show the nature of the expenses. In other words, the Tribunal was of the opinion that there is no material produced by the assessee to show that the said expenses were post-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale. We, however, find that the grounds now urged were not urged in this form before any of the authorities below. The assessing authority gave a show cause notice proposing to include the said amount in the turnover on the ground that they are presale expenses and the only ground upon which the petitioner objected thereto was that they are not pre-sale expenses but post-sale expenses. Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-sale and post-sale expenses, cannot sustain his objection. Indeed, there is nothing to show whether the goods were sold in gunnies or packages, nor is there any material to show that the brokerage was paid directly by the petitioner to the broker. The contentions now urged cannot therefore be entertained. The tax revision case accordingly fails and it is dismissed. No costs. Advocate's fee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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