https://www.taxtmi.com/caselaws?id=148255 Turnover already assessed in the hands of another purchaser could not be brought again into the assessee's chargeable turnover, so the duplicated item was excluded. Sales claimed as export sales were not proved to have the requisite factual nexus with foreign orders or contracts; mere absence of direct privity between local seller and foreign buyer was not decisive, and the transactions were not treated as export sales. Receipts from disposal of empty tins, dealwood boxes, hoop iron, tiles, cinder and similar discarded articles were incidental to the assessee's yarn and cotton business and not an independent trading venture, so they did not form part of business turnover. en-us Wed, 26 Jul 1967 00:00:00 +0530 Wed, 24 Apr 2013 16:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148255 Turnover already assessed in the hands of another purchaser could not be brought again into the assessee's chargeable turnover, so the duplicated item was excluded. Sales claimed as export sales were not proved to have the requisite factual nexus with foreign orders or contracts; mere absence of direct privity between local seller and foreign buyer was not decisive, and the transactions were not treated as export sales. Receipts from disposal of empty tins, dealwood boxes, hoop iron, tiles, cinder and similar discarded articles were incidental to the assessee's yarn and cotton business and not an independent trading venture, so they did not form part of business turnover. Case-Laws VAT and Sales Tax Wed, 26 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148255