https://www.taxtmi.com/caselaws?id=128719 Accommodation sales may be excluded from taxable turnover only when the dealer procures goods for a specific customer, sells them immediately, records the transaction contemporaneously as an accommodation sale with disclosure of the source dealer, and makes no profit. On the facts accepted by the Tribunal, those conditions were satisfied: the goods were obtained from the Bombay dealer for the customer, cleared on arrival, and the accounts substantially reflected the transactions as accommodation sales. The contrary inference from the C Form certificates was insufficient to displace the factual finding, which was supported by the record. The disputed turnover was therefore rightly excluded, and the revision petition failed. en-us Wed, 14 Nov 1962 00:00:00 +0530 Wed, 10 Apr 2013 14:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128719 Accommodation sales may be excluded from taxable turnover only when the dealer procures goods for a specific customer, sells them immediately, records the transaction contemporaneously as an accommodation sale with disclosure of the source dealer, and makes no profit. On the facts accepted by the Tribunal, those conditions were satisfied: the goods were obtained from the Bombay dealer for the customer, cleared on arrival, and the accounts substantially reflected the transactions as accommodation sales. The contrary inference from the C Form certificates was insufficient to displace the factual finding, which was supported by the record. The disputed turnover was therefore rightly excluded, and the revision petition failed. Case-Laws VAT and Sales Tax Wed, 14 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128719