https://www.taxtmi.com/caselaws?id=127165 A factual finding that goods were used in generating or distributing electrical energy did not, by itself, raise a substantial question of law, so exclusion of the sale price of tools and similar articles from turnover was not justified on that ground. By contrast, goods supplied on approval and later returned unapproved were governed by Section 24 of the Sale of Goods Act, and that principle supported exclusion from turnover even if the relevant local rule was not then in force. The claim succeeded in principle, but the exact exclusion had to be recalculated transaction by transaction, and the matter was remanded for limited reconsideration. en-us Mon, 28 Jan 1952 00:00:00 +0530 Wed, 27 Feb 2013 16:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127165 A factual finding that goods were used in generating or distributing electrical energy did not, by itself, raise a substantial question of law, so exclusion of the sale price of tools and similar articles from turnover was not justified on that ground. By contrast, goods supplied on approval and later returned unapproved were governed by Section 24 of the Sale of Goods Act, and that principle supported exclusion from turnover even if the relevant local rule was not then in force. The claim succeeded in principle, but the exact exclusion had to be recalculated transaction by transaction, and the matter was remanded for limited reconsideration. Case-Laws VAT and Sales Tax Mon, 28 Jan 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127165